2024-01-23T11:05:44-06:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 420 SOUTH ORANGE AVENUE SUITE 900 ORLANDO FL 32801 990 2022-07-01 593246571 ALL SAINTS ACADEMY INC ALLS 8632935980 5001 STATE ROAD 540 WEST WINTER HAVEN FL 33880 ELIZABETH HARDAGE HEAD OF SCHOOL 8632935980 2024-01-16 1 ELIZABETH HARDAGE 999009999 0 LACEY QUATSOE P01300865 4078021200 2024-01-16 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z ELIZABETH HARDAGE 5001 STATE ROAD 540 WEST WINTER HAVEN FL 33880 13329006 0 X WWW.ALLSAINTSACADEMY.COM X 1994 FL TO PROVIDE QUALITY EDUCATION IN A CHRISTIAN ENVIRONMENT. 23 23 180 50 0 0 549867 378924 10724079 12826200 0 4115 9769 46959 11283715 13256198 906292 1778950 0 0 6475714 6667709 0 0 405654 4367339 4747555 11749345 13194214 -465630 61984 15556886 16070216 928517 1297316 14628369 14772900 TO OPERATE A PRIMARY, ELEMENTARY, AND SECONDARY SCHOOL AND TO PROVIDE QUALITY EDUCATION IN A CHRISTIAN ENVIRONMENT. 0 0 10410056 1778950 12826497 ALL SAINTS OPERATES A PRIMARY, ELEMENTARY, AND SECONDARY SCHOOL IN POLK COUNTY, FL WHERE STUDENTS OBTAIN A GENERAL EDUCATION WITH PARTICULAR EMPHASIS ON TEACHING STUDENTS MORALLY AND SPIRITUALLY. ALL SAINTS WAS ESTABLISHED IN 1966 AT ST. PAUL'S EPISCOPAL CHURCH BY FATHER C. LEE GILBERTSON TO OFFER YOUTH OF THE PARISH A SOLID ELEMENTARY EDUCATION. ALL SAINTS IS ACCREDITED BY THE FLORIDA COUNCIL OF INDEPENDENT SCHOOLS AND THE FLORIDA KINDERGARTEN COUNCIL. ALL SAINTS BELONGS TO THE CENTRAL FLORIDA EPISCOPAL SCHOOL ASSOCIATION AND AS SUCH, IS REPRESENTED ON THE BOARD OF THE FLORIDA ASSOCIATION OF ACADEMIC NON-PUBLIC SCHOOLS. 10410056 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 51 0 1 180 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X ELIZABETH HARDAGE 8632935980 5001 STATE ROAD 540 W WINTER HAVEN FL 33880 DANIELLE DRUMMOND CHAIRPERSON 0.50 X X 0 0 0 RIGOBERTO CORNEJO VICE-CHAIR 0.50 X X 0 0 0 JOY WILLIAMS SECRETARY 0.50 X X 0 0 0 JAMES BARFIELD TREASURER 0.50 X X 0 0 0 JENNY BLACK TRUSTEE 0.50 X 0 0 0 KELLY BUTZ TRUSTEE 0.50 X 0 0 0 JOSE CRUZ TRUSTEE 0.50 X 0 0 0 NATASHA DARRINGTON TRUSTEE 0.50 X 0 0 0 DAVID EVANS TRUSTEE 0.50 X 0 0 0 ERIC FASKING TRUSTEE 0.50 X 0 0 0 KATHY HULIN TRUSTEE 0.50 X 0 0 0 DAVID JOHNSON TRUSTEE 0.50 X 0 0 0 ERIC LINDENBLAD TRUSTEE 0.50 X 0 0 0 BRAD LUNZ TRUSTEE 0.50 X 0 0 0 VIVIAN NEWTON TRUSTEE 0.50 X 0 0 0 PAULA ORCUTT TRUSTEE 0.50 X 0 0 0 LARRY PADGETT TRUSTEE 0.50 X 0 0 0 BEN POU TRUSTEE 0.50 X 0 0 0 MATT RAILEY TRUSTEE 0.50 X 0 0 0 MICHAEL RISKIN TRUSTEE 0.50 X 0 0 0 DAVID ROUNDS TRUSTEE 0.50 X 0 0 0 ZANE SCHWENK TRUSTEE 0.50 X 0 0 0 T MICHAEL STAVRES TRUSTEE 0.50 X 0 0 0 CAROLYN HARDAGE HEAD OF SCHOOL 40.00 X 288300 0 49986 DEAN MEADOWS DIRECTOR OF FINANCE 40.00 X 97079 0 12409 385379 0 62395 1 0 1 0 CREATIVE DINING SERVICES 1 ROYAL PARK DR 3 ZEELAND MI 49464 FOOD SERVICE 255881 BANK OF CENTRAL FLORIDA 201 3RD ST SW WINTER HAVEN FL 33880 FINANCIAL SERVICES 157103 IT DYNAMIC LLC 2800 WINTER LAKE RD LAKELAND FL 33803 INFORMATION TECHNOLOGY 154775 INSPECTION READY COMMERCIAL CLEANING LL PO BOX 1822 WINTER HAVEN FL 33881 CLEANING 125025 HOUGHTON MIFFLIN HARCOURT COMPANY 125 HIGH ST SUITE 900 BOSTON MA 02110 PUBLISHING 101220 5 124529 254395 49385 378924 TUITION AND REGISTRATION 611110 11445564 11445564 CLUB AND CLASS 611110 972635 972635 FOOD SERVICES 611110 408001 408001 12826200 4115 4115 68828 124529 54725 14103 14103 10313 18083 -7770 -7770 APPLICATION FEES 900099 10710 10710 INSURANCE PROCEEDS 900099 10373 10373 TUTORING 611710 8067 8067 11476 11476 40626 13256198 12826497 0 50777 1778950 1778950 478275 325227 133918 19130 5240377 3693928 1298837 247612 126253 87428 34632 4193 393899 258078 118909 16912 428905 335458 75499 17948 5833 5833 56352 56352 21613 21613 61 61 99859 99859 79565 63652 15913 333987 6303 327684 752189 659248 92941 4995 4995 7335 7335 829399 738165 91234 167494 149070 18424 CLUB AND CLASS EXPENSES 1003437 1003437 FOOD EXPENSES 573710 573710 INSTRUCTIONAL MATERIALS 340512 340512 SECURITY EXPENSE 147986 118389 29597 323228 273506 49722 13194214 10410056 2378504 405654 1762433 1259999 704115 7695 204211 195395 42306 108557 24209969 12962871 11427392 11247098 2099184 2300498 13665 254554 15556886 16070216 394157 517182 534360 532483 0 247651 928517 1297316 X 13734299 13916339 894070 856561 14628369 14772900 15556886 16070216 X 61984 82547 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 129745 129745 19795476 9578284 10217192 870934 694648 176286 2789920 2204656 585264 623894 485283 138611 11247098 BENEFICIAL INTEREST IN ASSETS BY COMMUNITY FOUNDATION 2300498 F 2300498 OPERATING LEASE LIABILITY 240825 FINANCING LEASE LIABILITY 6826 247651 X 11702878 197547 197547 11505331 1750867 1750867 13256198 11558347 115000 115000 11443347 1750867 1750867 13194214 PART V, LINE 4: ENDOWMENT FUNDS AT THE GIVEWELL COMMUNITY FOUNDATION ARE USED FOR SCHOLARSHIPS OR OTHER DESIGNATED USES. PART X, LINE 2: THE SCHOOL HAS IMPLEMENTED THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES AND MANAGEMENT BELIEVES THAT THERE ARE NO UNCERTAIN TAX POSITIONS FOR WHICH EITHER RECOGNITION OR DISCLOSURE IS REQUIRED IN THE FINANCIAL STATEMENTS. THE IRC PROVIDES FOR TAXATION OF UNRELATED BUSINESS INCOME UNDER CERTAIN CIRCUMSTANCES. THE SCHOOL REPORTS NO UNRELATED BUSINESS TAXABLE INCOME; HOWEVER, SUCH STATUS IS SUBJECT TO FINAL DETERMINATION UPON EXAMINATION OF THE RELATED TAX RETURNS BY THE APPROPRIATE TAXING AUTHORITIES. THE SCHOOL HAS IMPLEMENTED THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES AND MANAGEMENT BELIEVES THAT THERE ARE NO UNCERTAIN TAX POSITIONS FOR WHICH EITHER RECOGNITION OR DISCLOSURE IS REQUIRED IN THE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND DISCOUNTS 1,768,950. COST OF GOODS SOLD -18,083. PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT WRITE-OFFS 115,000. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND DISCOUNTS 1,768,950. COST OF GOODS SOLD -18,083. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL PUBLICIZES ITS NONDISCRIMINATORY POLICY IN ALL ADVERTISEMENTS AND SOLICITATIONS. SCHEDULE E, PART I, LINE 6 ALL SAINTS STUDENTS RECEIVE STATE SCHOLARSHIPS THROUGHOUT THE STATE OF FLORIDA'S PRIVATE SCHOOL SCHOLARSHIP SYSTEM WHICH ARE DISPURSED TO THE SCHOOL ON THE STUDENTS' BEHALF. SCHOLARSHIP GALA 192857 124529 68328 9471 6925 18443 1000 18886 192857 124529 68328 9471 6925 18443 1000 18886 54725 13603 1 FINANCIAL AID AND DISCOUNTED TUITION 161 1778950 N/A N/A PART I, LINE 2: FINANCIAL AID IS AWARDED BY A COMMITTEE APPOINTED BY THE HEAD OF SCHOOL. FAMILIES SUBMIT FINANCIAL INFORMATION TO FINANCIAL AID AND SCHOOL TUITION (FAST) FOR AN INDEPENDENT REVIEW AND AWARD RECOMMENDATION. THESE RECOMMENDATIONS ARE REVIEWED AND AWARDED BY THE COMMITTEE AND A LETTER IS SENT TO THE FAMILY. IF ACCEPTED BY THE FAMILY, THE AWARD IS RECORDED TO THE STUDENTS ACCOUNT AND REDUCES THE TUITION/FEES DUE FOR THE SCHOOL YEAR. X X 0 0 0 0 0 0 0 0 0 CAROLYN HARDAGE HEAD OF SCHOOL 237975 0 50325 0 0 0 23833 0 26153 0 338286 0 0 0 18500 FINANCIAL AID FINANCIAL AID 10919 SIBLING DISCOUNT FINANCIAL AID 3368 ANNUAL/SEMI-ANNUAL DISCOUNT FINANCIAL AID 12975 FACULTY/STAFF TUITION REMISSION FINANCIAL AID X AUCTION ITEMS 114 49385 DONOR VALUE 0 0 0 PART I, COLUMN (B): REPRESENTS THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 1A THERE SHALL BE AN EXECUTIVE COMMITTEE CONSISTING OF NOT LESS THAN THE PRESIDENT AND THREE OTHER TRUSTEES AS MAY BE DETERMINED BY THE BOARD. EXCEPT WHEN THE BOARD IS IN SESSION, AND EXCEPT AS ITS POWERS MAY BE OTHERWISE LIMITED BY THE BOARD, THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE THE POWERS OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE CORPORATION AND MAY AUTHORIZE THE SEAL OF THE CORPORATION TO BE AFFIXED TO ALL PAPERS WHICH MAY REQUIRE IT. THE EXECUTIVE COMMITTEE SHALL ALSO HAVE THE POWER OF GENERAL SUPERVISION, MANAGEMENT, AND CONTROL OF THE BUSINESS OF THE CORPORATION AND OVER ITS SEVERAL OFFICERS. ELECTED MEMBERS OF THE EXECUTIVE COMMITTEE SHALL BE BY A MAJORITY VOTE OF THE TRUSTEES THEN IN OFFICE. A MAJORITY OF ALL THE MEMBERS OF THE EXECUTIVE COMMITTEE MAY DETERMINE ITS RULES OF PROCEDURE NOT PROVIDED HEREIN, UNLESS THE BOARD SHALL OTHERWISE PROVIDE. THE BOARD SHALL HAVE THE POWER TO CHANGE THE MEMBERS OF THE EXECUTIVE COMMITTEE AT ANY TIME, EITHER WITH OR WITHOUT CAUSE, AND TO FILL VACANCIES; PROVIDED THAT ALL VACANCIES ON THE EXECUTIVE COMMITTEE SHALL BE FILLED BY A MAJORITY VOTE OF THE TRUSTEES THEN IN OFFICE. ANY ACTION WHICH MAY BE TAKEN AT A MEETING OF THE EXECUTIVE COMMITTEE, MAY BE TAKEN WITHOUT A MEETING IF AUTHORIZED BY A WRITING SIGNED BY ALL MEMBERS OF THE EXECUTIVE COMMITTEE WHO WOULD BE ENTITLED TO VOTE AT A MEETING FOR SUCH PURPOSE AND FILED WITH THE SECRETARY OF THE CORPORATION. UNLESS PREVIOUSLY AUTHORIZED BY THE BOARD, ALL ACTIONS TAKEN BY THE EXECUTIVE COMMITTEE SHALL BE RATIFIED BY THE BOARD AT ITS NEXT SCHEDULED MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED/CHECKED FOR ACCURACY FROM THE INFORMATION THAT WAS PROVIDED BY THE CLIENT FOR THE COMPLETION OF THE FORM 990. A COMPLETE COPY OF THE FORM 990 WILL BE PROVIDED TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD 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, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. PROCEDURES FOR ADDRESSING A CONFLICT OF INTEREST: - AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. - THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. - AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. - IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. THE MINUTES OF THE GOVERNING BOARD AND ALL COMMITTEES WITH BOARD DELEGATED POWERS SHALL CONTAIN: - THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE GOVERNING BOARD'S OR COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED. - THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS. EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN 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 THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FORM 990, PART VI, SECTION B, LINE 15 THE HEAD OF SCHOOL COMPENSATION IS DETERMINED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. THIS COMMITTEE REVIEWS THE BOARD OF TRUSTEE EVALUATIONS, NET PROMOTER SCORE OF ASA BY PARENTS AND FACULTY, AND CURRENT INDUSTRY STANDARD DATA FROM MULTIPLE RESOURCES BOTH LOCALLY AND NATIONALLY (NAIS, FCIS, INDEX, ETC.). THE RESULTS AND RECOMMENDATIONS ARE DOCUMENTED IN THE MINUTES. COMPENSATION AND BONUS AMOUNTS ARE AWARDED AND GOALS ARE ESTABLISHED BY THE CHAIRMAN OF THE BOARD. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. THE COMPENSATION OF THE ORGANIZATION'S OFFICERS IS DETERMINED BY A SIMILAR PROCESS SHOWN ABOVE, AND THE HEAD OF SCHOOL MAKES THE FINAL DECISION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: BAD DEBT WRITE-OFFS -115,000. NET CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 197,547.