APPARO ACADEMY INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- APPARO ACADEMY INC (EIN 20-4497306)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-02-24
- IRS object ID
- 202430559349300308
- Schema version
- 2022v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-02-24T09:43:53-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 581259294 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BEDINGFIELD MCCUTCHEON & PERRY | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 205 DAVIS RD STE 200 | AddressLine1Txt |
| City | AUGUSTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30907 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 204497306 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | APPARO ACADEMY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | APPA | BusinessNameControlTxt |
| Phone | 7065224222 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3104 SKINNER MILL RD | AddressLine1Txt |
| City | AUGUSTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30909 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | H ELLIS MCCUTCHEON CPA | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 7067248085 | PhoneNum |
| Signature | 2023-12-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | H ELLIS | PersonFirstNm |
| Person Last | MCCUTCHEON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | H ELLIS MCCUTCHEON | PreparerPersonNm |
| PTIN | P01272626 | PTIN |
| Phone | 7067248085 | PhoneNum |
| Preparation | 2023-12-30 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JENNIFER JONES | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3104 SKINNER MILL RD | AddressLine1Txt |
| City | AUGUSTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30909 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,104,837 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.APPAROACADEMY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2005 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | APPARO ACADEMY OFFERS SPECIALIZED EARLY INTERVENTION AND EDUCATION PROGRAMS DESIGNED TO TEACH CHILDREN 6 YEARS AND YOUNGER IN AN INCLUSIVE AND INTEGRATED SETTING. INDIVIDUALIZED EDUCATION AND A FULL RANGE OF THERAPETIC SERVICES AND FULL TIME RN CARE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 66 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $2,450,029 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,173,431 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,188,705 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,836,018 | CYProgramServiceRevenueAmt |
| PY Investment Income | $259,709 | PYInvestmentIncomeAmt |
| CY Investment Income | $13,721 | CYInvestmentIncomeAmt |
| PY Other Revenue | $50,726 | PYOtherRevenueAmt |
| CY Other Revenue | $60,795 | CYOtherRevenueAmt |
| PY Total Revenue | $3,949,169 | PYTotalRevenueAmt |
| CY Total Revenue | $3,083,965 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,424,463 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,296,816 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $43,848 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $358,229 | PYOtherExpensesAmt |
| CY Other Expenses | $706,041 | CYOtherExpensesAmt |
| PY Total Expenses | $1,782,692 | PYTotalExpensesAmt |
| CY Total Expenses | $3,002,857 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,166,477 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $81,108 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,830,372 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,725,208 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $577,639 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $366,483 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,252,733 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,358,725 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | APPARO ACADEMY OFFERS SPECIALIZED EARLY INTERVENTION AND EDUCATION PROGRAMS DESIGNED TO TEACH CHILDREN AGE 6 WEEKS TO 8+ YEARS OF AGE IN AN INCLUSIVE AND INTEGRATED SETTING. INDIVIDUALIZED EDUCATION, A FULL RANGE OF THERAPEUTIC SERVICES AND FULL TIME RN CARE ARE PART OF APPARO'S PROGRAM. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,073,672 | ExpenseAmt |
| Revenue | $1,363,549 | RevenueAmt |
| Desc | APPARO ACADEMY'S 1ST EXEMPT PURPOSE REVOLVES AROUND THE OPERATIONS OF AN ALL INCLUSIVE SCHOOL FOR CHILDREN WITH SPECIAL NEEDS SURROUNDED BY TYPICALLY DEVELOPING CHILDREN AGES 6 WEEKS MONTHS THROUGH 8+ YEARS OF AGE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $731,937 | ExpenseAmt |
| Revenue | $472,575 | RevenueAmt |
| Desc | APPARO'S SECOND EXEMPT PURPOSE IS AN EXTENSION OF SERVICES FOR THE CHILDREN WITH SPECIAL NEEDS. FULL TIME THERAPISTS OFFER SPEECH, PHYSICAL, & ANY OTHER THERAPY DEEMED MEDICALLY NECESSARY TO STUDENTS AND OUTPATIENT CLIENTS. A FULL TIME RN PROVIDES MEDICAL TREATMENT ON AN AS NEEDED BASIS AS WELL. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $2,805,609 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | 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 | Yes (true) | 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 | Yes (true) | 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 | Yes (true) | 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 | Yes (true) | 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 | 6 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 66 | 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 | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| 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 |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | 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 | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | H ELLIS MCCUTCHEON CPA | PersonNm |
| Phone | 7065224222 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 205 DAVIS RD SUITE 200 | AddressLine1Txt |
| City | AUGUSTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30907 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| JOHN CATES | |||||
| BOARD CHAIR | Yes (X) | Yes (X) | $0 | $0 | $0 |
| H ELLIS MCCUTCHEON CPA | |||||
| TREASURER | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOSH GAUDIN | |||||
| BOARD MEMBER | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JENNIFER JONES | |||||
| EXECUTIVE DI | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MILLIE KLOSINSKI | |||||
| BOARD MEMBER | Yes (X) | $0 | $0 | $0 | |
| JOHN STEWART MD | |||||
| VICE CHAIR | Yes (X) | Yes (X) | $0 | $0 | $0 |
| WILL CAGLE MD | |||||
| BOARD MEMBER | Yes (X) | $0 | $0 | $0 | |
| BIJON MEMAR | |||||
| BOARD MEMBER | Yes (X) | $0 | $0 | $0 | |
| BAYLA PIPKIN | |||||
| BOARD MEMBER | Yes (X) | $0 | $0 | $0 | |
| JEFF RICHARDS | |||||
| BOARD MEMBER | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ELIZABETH TYGER | |||||
| BOARD MEMBER | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARCIE WILHELMI | |||||
| BOARD MEMBER | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BOB WILLS | |||||
| BOARD MEMBER | Yes (X) | Yes (X) | $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 |
| Federated Campaigns | $545,355 | FederatedCampaignsAmt |
| All Other Contributions | $628,076 | AllOtherContributionsAmt |
| Total Contributions | $1,173,431 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| THERAPY SERVICES | 623990 | $1,248,789 | $1,248,789 |
| TUITION & FEES | 624410 | $587,229 | $587,229 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,836,018 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,721 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,721 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $80,744 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $20,872 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $59,872 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Total Revenue Column | $923 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $923 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $923 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,083,965 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,850,662 | RelatedOrExemptFuncIncomeAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,042,560 | TotalAmt |
| Program Services | $1,899,581 | ProgramServicesAmt |
| Management And General | $102,128 | ManagementAndGeneralAmt |
| Fundraising | $40,851 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,430 | TotalAmt |
| Program Services | $102,341 | ProgramServicesAmt |
| Management And General | $2,089 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $149,826 | TotalAmt |
| Program Services | $139,338 | ProgramServicesAmt |
| Management And General | $7,491 | ManagementAndGeneralAmt |
| Fundraising | $2,997 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,418 | TotalAmt |
| Program Services | $14,776 | ProgramServicesAmt |
| Management And General | $1,642 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $252,980 | TotalAmt |
| Program Services | $248,550 | ProgramServicesAmt |
| Management And General | $4,430 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,350 | TotalAmt |
| Program Services | $13,350 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,428 | TotalAmt |
| Program Services | $23,881 | ProgramServicesAmt |
| Management And General | $1,547 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,113 | TotalAmt |
| Program Services | $30,490 | ProgramServicesAmt |
| Management And General | $7,623 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,080 | TotalAmt |
| Program Services | $3,080 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,904 | TotalAmt |
| Program Services | $21,904 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,620 | TotalAmt |
| Program Services | $15,620 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $221,912 | TotalAmt |
| Program Services | $218,734 | ProgramServicesAmt |
| Management And General | $3,178 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,027 | TotalAmt |
| Program Services | $31,222 | ProgramServicesAmt |
| Management And General | $7,805 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REPAIRS & MTNC | $43,750 | $36,693 | $7,057 |
| DUES & SUBSCRIPTIONS | $7,804 | $7,804 | |
| OTHER | $3,349 | $3,349 | |
| BANK & CC FEES | $2,307 | $2,000 | $307 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $999 | TotalAmt |
| Program Services | $700 | ProgramServicesAmt |
| Management And General | $299 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,002,857 | TotalAmt |
| Program Services | $2,805,609 | ProgramServicesAmt |
| Management And General | $153,400 | ManagementAndGeneralAmt |
| Fundraising | $43,848 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $922,238 | BOYAmt |
| EOY | $639,218 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,198,074 | BOYAmt |
| EOY | $23,068 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,009,122 | BOYAmt |
| EOY | $121,510 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,025 | BOYAmt |
| EOY | $54,920 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,218,095 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $405,012 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,001,273 | BOYAmt |
| EOY | $5,813,083 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,960 | BOYAmt |
| EOY | $72,854 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,599,680 | BOYAmt |
| EOY | $555 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,830,372 | BOYAmt |
| EOY | $6,725,208 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $173,837 | BOYAmt |
| EOY | $4,082 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,051 | BOYAmt |
| EOY | $44,913 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $301,639 | BOYAmt |
| EOY | $201,795 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,112 | BOYAmt |
| EOY | $115,693 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $577,639 | BOYAmt |
| EOY | $366,483 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,054,659 | BOYAmt |
| EOY | $6,291,226 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,198,074 | BOYAmt |
| EOY | $67,499 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,252,733 | BOYAmt |
| EOY | $6,358,725 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,830,372 | BOYAmt |
| EOY | $6,725,208 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $81,108 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $28,233 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | -$3,349 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $379,918 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,179,079 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,133,073 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,450,029 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,173,431 | CurrentTaxYearAmt |
| Total | $8,315,530 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $358,489 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,258,167 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,257,399 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,931,406 | CurrentTaxYearAmt |
| Total | $4,805,461 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $379,918 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,537,568 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,391,240 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,707,428 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,104,837 | CurrentTaxYearAmt |
| Total | $13,120,991 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $13,120,991 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $233 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,413 | CurrentTaxYearMinus3YearsAmt |
| Total | $2,646 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $233 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,413 | CurrentTaxYearMinus3YearsAmt |
| Total | $2,646 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $380,151 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,539,981 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,391,240 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,707,428 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,104,837 | CurrentTaxYearAmt |
| Total | $13,123,637 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99980 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99970 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributions | $20,960 | ContributionsAmt |
| End Year Balance | $20,960 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,089,402 | OtherCostOrOtherBasisAmt |
| Depreciation | $175,563 | DepreciationAmt |
| Book Value | $4,913,839 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $352,142 | OtherCostOrOtherBasisAmt |
| Depreciation | $40,775 | DepreciationAmt |
| Book Value | $311,367 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $776,551 | OtherCostOrOtherBasisAmt |
| Depreciation | $188,674 | DepreciationAmt |
| Book Value | $587,877 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,813,083 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCRUES SALARIES | $105,707 |
| ACCRUED LIABILITES | $9,986 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $115,693 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $3,083,965 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $3,083,965 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $3,083,965 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,006,206 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $3,349 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $3,349 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,002,857 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $3,002,857 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 4, PART XII, LINE 2D | FormAndLineReferenceDesc |
| Explanation | BOOK / TAX DEPRECIATION DIFFERENCE 3,349 | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF TOURNAMENT | Event1Nm |
| Gross Receipts Event1 | $80,744 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $80,744 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $20,872 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $80,744 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $80,744 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $20,872 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $20,872 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $59,872 | NetIncomeSummaryAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | H ELLIS MCCUTCHEON | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | TREASURER | RelationshipDescriptionTxt |
| Transaction | $1,000 | TransactionAmt |
| Transaction | YEARLY TAX PREP | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART V | FormAndLineReferenceDesc |
| Explanation | H ELLIS MCCUTCHEON IS THE BOARD TREASURER AND CHARGES APPARO FOR FORM 990 AND PAYROLL TAX RETURN PREP. HE IS NOT COMPENSATED FOR OTHER BOARD RELATED TASKS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | APPARO ACADEMY OFFERS SPECIALIZED EARLY INTERVENTION AND EDUCATION PROGRAMS DESIGNED TO TEACH CHILDREN AGE 6 WEEKS TO 8+ YEARS OF AGE IN AN INCLUSIVE AND INTEGRATED SETTING. INDIVIDUALIZED EDUCATION, A FULL RANGE OF THERAPEUTIC SERVICES AND FULL TIME RN CARE ARE PART OF APPARO'S PROGRAM. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE BOARD IS PROVIDED WITH A COPY OF THE FORM 990 IN ADVANCE OF THE BOARD MEETING. ALL QUESTIONS ARE ANSWERED BY THE FINANCE COMMITTEE. A VOTE IS TAKE TO APPROVE THE RETURN BEFORE THE CPA IS GIVEN AUTHORITY TO FILE THE TAX RETURN. |
| FORM 990, PAGE 6, PART VI, LINE 15A | BOARD APPROVED AND INDUSTRY PUBLISHED DATA USED TO DETERMINE APPROPRIATE SALARY RANGES. |
| FORM 990, PAGE 6, PART VI, LINE 15B | INDUSTRY PUBLISHED DATA USED TO DETERMINE APPROPRIATE SALARY RANGES AND FINAL AGREEMENT APPROVED BY THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 19 | ALL DOCUMENTS MADE AVAILALBE UPON REQUEST & APPROVAL OF THE BOARD. |
| FORM 990, PART XI, LINE 9 | BOOK / TAX DEPRECIATION DIFFERENCE -3,349 |
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