2024-03-13T12:51:11-07:00 2023-06-30 592142260 Christopher Smith Leonard Et Al 1515 Ringling Blvd Suite 900 Sarasota FL 34236 990 2022-07-01 591731857 Out-of-Door Academy of Sarasota Inc OUT- 9413493223 444 Reid St Sarasota FL 34242 Angel R Cappar CFO 2024-03-13 true Angel R Cappar 999009999 true Randy C Dillingham P00280769 9419544040 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z 444 Reid St Sarasota FL 34242 63670970 false X www.oda.edu X 1924 FL Our mission at The Out-of-Door Academy is to nurture learners to be their best selves through impactful, purposeful, and challenging growth experiences in a supportive and unique environment. Our vision is to prepare growth-minded individuals who thrive in an ever-changing world. 21 21 280 25 92081 91081 3440030 1878530 20895244 22142172 3096613 -470165 521090 413104 27952977 23963641 1976514 2088000 0 13839986 15193157 0 1079888 8252892 9932841 24069392 27213998 3883585 -3250357 70559157 70216275 27632020 26644230 42927137 43572045 Our mission at The Out-of-Door Academy is to nurture learners to be their best selves through impactful, purposeful, and challenging growth experiences in a supportive and unique environment. Our vision is to prepare growth-minded individuals who thrive in an ever-changing world. false false 23623169 2088000 22142172 Founded in 1924, The Out-of-Door Academy is an independent school in Sarasota, Florida educating students in pre-kindergarten through 12th grade. ODA serves more than 840 students across two campuses - Lower Campus on Siesta Key (Grades PK - 5th grade) and the Middle/Upper Uihlein Campus at Lakewood Ranch (Grades 6-12). New for the 2024-25 school year, a second Lower School Campus on Clark Road (Grades PK - 1) will open. An ODA education is defined by a commitment to build character and prepare students to thrive in an ever-changing world. At ODA, we strive to nurture learners to be their best selves through impactful, challenging, and purposeful growth experiences in a supportive and unique environment where our core values of Respect, Integrity, Service, Excellence, and Responsibility are the foundation of our school community. 23623169 true true false false false false false false false true true false false false true true true false true false false false false false true false false false true true true false false false false false false false false false false true false false false false false false false false true 35 0 true 280 true true true false false false false true true false 0 false false false false false false false X 21 21 false false false false false false false true true false false true true true true true true true true false FL X X Angel Cappar 9413493223 444 Reid Street Sarasota FL 34242 David Mahler Former Head of School 40.00 0.00 212500 0 132669 Angel Cappar CFO 40.00 0.00 X 284943 0 36785 Jim Connor Former Interim Head of School 40.00 0.00 238708 0 5250 Debra Otey Head of School 40.00 0.00 X 201541 0 17958 Julie Bianchi Assoc Head of Sch 40.00 0.00 174761 0 14355 Laura Murphy Dir of Admissions 40.00 0.00 150602 0 23133 Jessica Banks Head of Lower Sch 40.00 0.00 122341 0 40426 Sean Ball Head of Upper Sch 40.00 0.00 137566 0 21850 Michael Salmon Dir of Development 40.00 0.00 135585 0 21004 Jamie Becker Trustee 1.00 0.00 X 0 0 0 Marjorie Floyd Trustee 1.00 0.00 X 0 0 0 Jordan Letschert Trustee 1.00 0.00 X 0 0 0 Maria Luedeke Trustee 1.00 0.00 X 0 0 0 Amie Austin Oliva Trustee 1.00 0.00 X 0 0 0 Mike Emmons Trustee 1.00 0.00 X 0 0 0 Tony Bonacuse Vice Chair 1.00 0.00 X X 0 0 0 Ron Gelbman Emeritus 0.00 0.00 X 0 0 0 Sean Abrams Trustee 1.00 0.00 X 0 0 0 Rob Crisci Trustee 1.00 0.00 X 0 0 0 Debra Beck Treasurer 1.00 0.00 X X 0 0 0 Ariane Dart Trustee 1.00 0.00 X 0 0 0 Mitzie Henson Trustee 1.00 0.00 X 0 0 0 Teena Humphrey Secretary 1.00 0.00 X 0 0 0 Tammy Karp Trustee 1.00 0.00 X 0 0 0 Fayth Jenkins Trustee 1.00 0.00 X 0 0 0 Jim Riley Trustee 1.00 0.00 X 0 0 0 Tom Murphy Chair 1.00 0.00 X X 0 0 0 Ken Pendery Emeritus 0.00 0.00 X 0 0 0 Ken Sommers Trustee 1.00 0.00 X 0 0 0 Terri Vitale Trustee 1.00 0.00 X 0 0 0 David White Trustee 1.00 0.00 X 0 0 0 Mike Wilson Trustee 1.00 0.00 X X 0 0 0 Gerd Petrik Emeritus 0.00 0.00 X 0 0 0 Reed Savidge Emeritus 0.00 0.00 X 0 0 0 Brendra Uihlein Emeritus 0.00 0.00 X 0 0 0 1658547 313430 15 true true false Community Counseling Service CO LLC PO BOX 824885 Philadelphia PA 19182 Development Consultants 434176 1 300213 1578317 455448 1878530 Auxiliary Programs 611600 584979 584979 Tuition 611600 21557193 21557193 22142172 1325744 1325744 0 0 92081 92081 92081 92081 37818469 39614378 -1795909 -1795909 -1795909 92951 300213 92951 0 0 0 Fees 611600 53700 53700 Other 611600 267323 267323 321023 23963641 22463195 92081 -470165 0 2088000 2088000 0 0 2940930 2453189 436451 51290 0 8935369 7453477 1326059 155833 556313 483100 65899 7314 1869665 1615512 228764 25389 890880 743131 132212 15537 0 39120 39120 44186 44186 0 0 0 0 108832 108832 0 0 0 1705181 1665558 39623 0 0 0 728430 728430 0 2975842 2975842 629823 616699 13124 Instructional/school activitie 1236175 1236175 General institutional 1041307 945518 70914 24875 Other expenses 807999 744 29675 777580 Auxiliary programs 357040 357040 258906 68616 168220 22070 27213998 23623169 2510941 1079888 5753345 5628011 0 1272865 216000 0 0 0 0 23225 16248 570787 930701 59051963 27298341 33516448 31753622 28739319 29948515 0 0 17954 11637 665214 1711541 70559157 70216275 1851835 1808743 3725163 3389973 21830501 21215390 224521 230124 27632020 26644230 X 39295552 39326018 3631585 4246027 42927137 43572045 70559157 70216275 X -3250357 3129863 765402 X X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1875361 271367 63194 2209922 115999 2123579 -364217 1875361 115999 115999 115999 115999 115999 115999 0.94750 0.05250 false false false 8923810 8923810 42253569 20516837 21736732 2843973 2741296 102677 5030611 4040208 990403 31753622 Lease liability 230124 230124 X 27093504 3129863 3129863 23963641 23963641 27213998 27213998 27213998 Part X : FIN48 Footnote Out-of-Door Academy of Sarasota, Inc. is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. The School is also exempt from state income tax under Chapter 220.13 of the Florida Statutes. The School considers items that may be subject to tax as unrelated trade or business income each year and files the appropriate exempt organization business income tax return. The item primarily subject to such consideration was the cell tower agreement. The amount of tax related to unrelated trade or business income was $29,675 in 2023.The School has adopted guidance issued by the Financial Accounting Standards Board (FASB) on accounting for uncertainty in tax positions. Management believes the School has no material unrecognized income tax liabilities, including any potential loss of its tax exempt status. The School has no ongoing federal, state or local tax audits; however, the Schools tax returns for the three previous fiscal years remain open to examination. true true true true true true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized Non-discrimination policy is included in the organization's admission materials. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race X false Banyan Ball 393164 300213 92951 22100 23255 17195 30401 393164 300213 92951 22100 23255 17195 30401 92951 true 0 0 Financial Assistance 133 2088000 Book value Additional Supplemental Information Part I, Line 2:Financial assistance is awarded based on need. Families are required to complete the following application components:1) Income tax return with W-2 forms2) Parent Financial Statement (PFS)3) Out-of-Door Supplementary Financial Assistance Form (SFAF)The PFS is a third party form which collects financial data, used in part, to determine financial assistance eligibility. The PFS uses a multitude of financial factors that include family income, assets, liabilities, age of parents and extraordinary expenses. The combination of results from the PFS and SFAF are used to determine need. A final award is determined by the Out-of-Door Financial Assistance Committee. Additionally, full-time faculty and staff employed prior to January 14, 2016, are eligible for tuition remission, an employee benefit. This discount is provided at a level of 50% to 75% depending upon the hire date. X true true X X X false false false false false false false false false Angel Cappar CFO 284943 36785 321728 David Mahler Former Head of School 212500 79500 53169 345169 Debra Otey Head of School 198541 3000 17958 219499 Jessica Banks Head of Lower Sch 122341 40426 162767 Jim Connor Former Interim Head of School 213208 25500 5250 243958 Julie Bianchi Assoc Head of Sch 174761 14355 189116 Laura Murphy Dir of Admissions 150602 23133 173735 Michael Salmon Dir of Development 135585 21004 156589 Sean Ball Head of Upper Sch 137566 21850 159416 Part I, Line 1a: Relevant information in regards to selections on 1a. Part III, Additional Information Part I, Line 1a:The Organization's written employment agreement for Debra Otey, Head of School, included an allowance for housing in 2022, and an annual allowance for vehicle expenses. During the 2022/2023 fiscal year, the amounts expensed totaled $54,000. Debra Otey additionally received $25,000 for relocation expenses incurred during the fiscal year. The relocation expenses are not taxable compensation to the employee. A SARASOTA COUNTY FL INDUS 593270584 2018-07-19 17250000 Refinance 2013 Bonds false false false B Sarasota County FL Indus 593270584 2018-07-19 6500000 Renovation/new construction false false false A 17250000 185685 17064315 true false true true B 6500000 6500000 false false true true A false false false false false false false true B false false false false false false true A false false false true true Truist SunTrust 3.2200 false false false false false B false false false true false false false false false false A true B true Part VI 7Schedule K, Part I, Bond Issues:(A) Issuer Name:Sarasota County, FL Industrial Development Revenue Note 2018A(B) Issuer Name:Sarasota County, FL Industrial Development Revenue Note 2018BSchedule K, Part IV, Arbitrage, Line 2C: Date the rebate computation was performed: 07/19/2023 No rebate liability X 3 448448 FMV X Auction item 1 7000 FMV false true false Form 990, Part VI, Section B, Line 11b Form 990 is reviewed by the CFO and discussed with the finance committee. The 990 is distribued to the full board of trustees for discussion prior to finalization and submission to the IRS. Form 990, Part VI, Section B, Line 12c The current policy covers all trustees. The executive committee makes the determination of whether a reported trustee conflict would be detrimental to a person's continued service on the board. Form 990, Part VI, Section B, Line 15b Benchmarking data from Index, NAIS and FCIS are used to determine appropriate compensation for all employees. In addition to this benchmarking data, the Executive Compensation Committee determines the compensation plan for the Head of School. Top management compensation plans are determined by the Head of School Form 990, Part VI, Section C, Line 19 The organization makes its original articles of incorporation and bylaws available to the public upon request. Copies of the organization's tax returns, which includes its financial statements, can be found at www.Guidestar.org, once uploaded by the IRS. Form 990, Part XI, Line 9 Change in fair value of interest rate swap = $765402 Form 990, Part XII, Line 2c No changes to the process.