2024-05-08T07:11:43-05:00 2023-06-30 621199757 LBMC PC PO BOX 1869 BRENTWOOD TN 370241869 990 2022-07-01 620125920 BATTLE GROUND ACADEMY BATT 6157943501 336 ERNEST RICE LANE FRANKLIN TN 37069 ANDREW PHELPS CFO 6157943501 2024-05-08 1 ANDREW PHELPS 999009999 1 ABIGAIL CAMPBELL P01296738 6153774600 2024-05-08 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z ANDREW PHELPS 336 ERNEST RICE LANE FRANKLIN TN 37069 50483037 0 X WWW.BATTLEGROUNDACADEMY.ORG X 1902 TN BATTLE GROUND ACADEMY IS A COLLEGE PREPARATORY SCHOOL DEDICATED TO DEVELOPING THE INTELLECTUAL, MORAL CREATIVE AND PHYSICAL ASPECTS OF EACH STUDENT AND TO ASSIST STUDENTS IN THE REALIZATION OF THEIR POTENTIAL FOR PERSONAL FULFILLMENT AND SERVICE TO OTHERS 21 21 278 1350 0 0 2654354 2053137 22397690 23901222 835766 499179 -122395 566812 25765415 27020350 2545312 2612722 0 0 13430764 14533026 0 0 1755224 7554572 9565873 23530648 26711621 2234767 308729 62773782 63962615 11285290 11315238 51488492 52647377 BATTLE GROUND ACADEMY IS A COLLEGE PREPARATORY SCHOOL DEDICATED TO DEVELOPING THE INTELLECTUAL, MORAL, CREATIVE AND PHYSICAL ASPECTS OF EACH STUDENT AND TO ASSIST STUDENTS IN THE REALIZATION OF THEIR POTENTIAL FOR PERSONAL FULFILLMENT AND SERVICE TO OTHERS 0 0 19792911 2612722 24358721 BATTLE GROUND ACADEMY IS A COLLEGE PREPARATORY SCHOOL DEDICATED TO DEVELOPING THE INTELLECTUAL, MORAL, CREATIVE AND PHYSICAL ASPECTS OF EACH STUDENT, AND TO ASSIST STUDENTS IN THE REALIZATION OF THEIR POTENTIAL. THE SCHOOL CURRENTLY HAS 900 STUDENTS ENROLLED IN GRADES PRE-K THRU 12 WITH AN ANNUAL GRADUATION OF MORE THAN 90 SENIORS PREPARED FOR SUCCESS IN COLLEGE 19792911 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 56 0 1 278 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 X ANDREW PHELPS 6157943501 336 ERNEST RICE LANE FRANKLIN TN 37069 WARD BROWN TREASURER 1.00 X X 0 0 0 LEONARD WEBSTER TRUSTEE 1.00 X 0 0 0 SHAWNE SILLS TRUSTEE 1.00 X 0 0 0 MARK PURYEAR CHAIRMAN 1.00 X 0 0 0 CAMILLE SMALL TRUSTEE 1.00 X 0 0 0 ANNA-GENE O'NEAL SECRETARY 1.00 X X 0 0 0 MIKE KEITH TRUSTEE 1.00 X 0 0 0 SONDRA MORRIS TRUSTEE 1.00 X 0 0 0 JAMES JEWELL JR TRUSTEE 1.00 X 0 0 0 MATTHEW LIGON BOARD CHAIR 1.00 X X 0 0 0 COLLEEN HOKE BOARD VICE CHAIR 1.00 X X 0 0 0 TINA JONES TRUSTEE 1.00 X 0 0 0 BILL ARMISTEAD TRUSTEE 1.00 X 0 0 0 CEDRIC COCO TRUSTEE 1.00 X 0 0 0 MIKE HAMMONTREE CHAIR AUDIT COMMITTEE 1.00 X X 0 0 0 GREG HERMAN TRUSTEE 1.00 X 0 0 0 JOHN HARLIN TRUSTEE 1.00 X 0 0 0 PRESTON BROWN TRUSTEE 1.00 X 0 0 0 WILLIAM F KESLER HEAD OF SCHOOL 40.00 X 356780 0 30118 MARCUS ANDREW PHELPS CHIEF BUSINESS OFFICER 40.00 X 145064 0 38670 FREDDY EAVES ASSISTANT HEAD OF SCHOOL FOR OPERATIONS AND CO-CUR 40.00 X 128461 0 7588 TOM EVANS DIRECTOR OF ADVANCEMENT 40.00 X 145368 0 25642 ROBERTA GOERTZ DIRECTOR OF ENROLLMENT 40.00 X 124051 0 10681 PATRICK GALLAGHER SNEAD MIDDLE SCHOOL HEAD 40.00 X 120635 0 11125 JONAS RODRIGUEZ ADVANCEMENT OFFICER 40.00 X 147210 0 58800 1167569 0 182624 11 0 1 0 SOLOMON BUILDERS INC 4539 TROUSDALE DR NASHVILLE TN 37204 CONSTRUCTION SERVICES 2568917 FLIK 2 INTERNATIONAL DR RYE BROOK NY 10573 DINING SERVICES 1568724 APPLE ONE APPLE PARK WAY CUPERTINO CA 95014 TECHNOLOGY SERVICES 553669 APEX BUILDING SERVICES LLC 116 WILSON PIKE CIRCLE SUITE 250 BRENTWOOD TN 37027 JANITORIAL SERVICES 472308 CITYGREEN SERVICES 2713 WOOD AVE CHATTANOOGA TN 37406 LANDSCAPE MANAGEMENT 217540 15 70520 1982617 66392 2053137 TUITION INCOME 900099 23004331 23004331 CAMPS INCOME 900099 494047 494047 FOOD SERVICE INCOME 900099 177129 177129 AFTER SCHOOL PROGRAMS 900099 113820 113820 ATHLETICS 900099 75535 75535 36360 36360 23901222 623808 623808 23240802 23312239 53192 -71437 -53192 -124629 -124629 206569 70520 97256 109313 109313 INSURANCE PROCEEDS 900099 457499 457499 457499 27020350 24358721 0 608492 2612722 2612722 2843087 2572258 212794 58035 8510573 5620825 2043624 846124 469452 339776 90304 39372 1904170 1378184 366287 159699 805744 583175 154993 67576 66160 66160 176612 176612 215639 215639 454210 454210 742262 673807 68455 2596064 2072798 421188 102078 84819 84819 1533111 1184178 280864 68069 171461 171461 AUXILIARY PROGRAMS 1497838 1497838 MISCELLANEOUS 552098 552098 DEPARTMENTAL EXPENSE 476209 476209 ATHLETIC EXPENSE 462332 462332 537058 233990 104436 198632 26711621 19792911 5163486 1755224 500 500 7124692 5641409 1554423 1388510 43751 161190 49628 45316 260992 434683 61778053 23318398 36739584 38459655 16704649 17469315 295563 362037 62773782 63962615 731497 504787 4497193 4919998 3765280 3140280 2180899 2484649 110421 265524 11285290 11315238 X 41499643 42439780 9988849 10207597 51488492 52647377 62773782 63962615 X 308729 799542 50614 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7568219 347573 641347 375803 8181336 8944667 121621 -1110866 387203 7568219 7445993 129204 2122113 752643 8944667 7633470 121871 5002 314350 7445993 7184297 574828 515733 603701 37687 7633470 0.00000 1.00000 1 0 4366787 4366787 54879947 21087035 33792912 1842016 1542685 299331 689303 688678 625 38459655 FUNDS HELD FOR OTHERS 120606 ENDOWMENT PAYABLE 41980 OTHERS 102938 265524 X 25238314 850155 40229 150448 1040832 24197482 66160 2756708 2822868 27020350 24079429 40229 150448 190677 23888752 66160 2756709 2822869 26711621 PART V, LINE 4: THE PERMANENTLY RESTRICTED ENDOWMENT IS TO BE HELD IN PERPETUITY WITH THE INCOME FROM SUCH ASSETS EXPENDABLE TO SUPPORT CERTAIN PROGRAMS. INTENDED USES OF THE ENDOWMENT INCLUDE SUPPORTING THE OPERATING BUDGET AND TO FUND SCHOLARSHIPS FOR STUDENTS TO ATTEND BATTLE GROUND ACADEMY PART X, LINE 2: THE ACADEMY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3), AND, ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE FINANCIAL STATEMENTS. THE ACADEMY FOLLOWS FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION ("FASB ASC") GUIDANCE CLARIFYING THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THIS GUIDANCE PRESCRIBES A MINIMUM PROBABILITY THRESHOLD THAT A TAX POSITION MUST MEET BEFORE A FINANCIAL STATEMENT BENEFIT IS RECOGNIZED. THE MINIMUM THRESHOLD IS DEFINED AS A TAX POSITION THAT IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ACADEMY HAS NO UNCERTAIN TAX POSITIONS AT JUNE 30, 2023. THE ACADEMY HAS NO TAX PENALTIES OR INTEREST REPORTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. IT IS THE ACADEMY'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE ACADEMY FILES A U.S. FEDERAL INFORMATION TAX RETURN. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSE 97,256. LOSS ON DISPOSAL OF ASSETS 53,192. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID/SCHOLARSHIPS 2,612,722. WATER DAMAGE EXPENSE NETTED AGAINST INSURANCE PROCEEDS ON AFS 143,985. ROUNDING 1. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSE 97,256. LOSS ON DISPOSAL OF ASSETS 53,192. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID/SCHOLARSHIPS 2,612,722. WATER DAMAGE EXPENSE NETTED AGAINST INSURANCE PROCEEDS ON AFS 143,985. ROUNDING 2. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 NONDISCRIMINATORY POLICIES ARE INCLUDED IN ALL WRITTEN DOCUMENTS, PUBLICATIONS, AND ADVERTISING. SCHEDULE E, LINE 3 - RACIALLY NONDSCRIMINATORY POLICY PUBLICIZED NONDISCRIMINATORY POLICIES ARE INCLUDED IN ALL WRITTEN DOCUMENTS, PUBLICATIONS, AND ADVERTISING SCHEDULE E, LINE 4 - EXPLANATION OF RECORDS AND MATERIALS NOT MAINTAINED SCHEDULE E, LINE 5 - EXPLANATION OF ORGANIZATION DISCRIMINATION BY RACE DENIM AND DIAMONDS 209754 23185 186569 64026 GOLF TOURNAMENT 67335 47335 20000 33230 277089 70520 206569 97256 97256 109313 0 MERIT SCHOLARSHIPS 8 59144 FINANCIAL AID 200 2553578 GRANTMAKER'S DESCRIPTION OF HOW GRANTS ARE USED: THE SCHOLARSHIP COMMITTEE MEETS 4-5 TIMES PER YEAR TO DETERMINE WHO QUALIFIES FOR SCHOLARSHIPS. NO CASH IS EXCHANGED BETWEEN THE STUDENTS AND THE ACADEMY. IT IS SIMPLY A DEDUCTION FROM THEIR ANNUAL TUITION AND THEREFORE, NO MONITORING OF THE FUNDS IS REQUIRED. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 WILLIAM F KESLER HEAD OF SCHOOL 305780 0 45000 0 6000 0 12900 0 17218 0 386898 0 0 0 JONAS RODRIGUEZ ADVANCEMENT OFFICER 147102 0 108 0 0 0 7775 0 51025 0 206010 0 0 0 MARCUS ANDREW PHELPS CHIEF BUSINESS OFFICER 144956 0 108 0 0 0 7750 0 30920 0 183734 0 0 0 TOM EVANS DIRECTOR OF ADVANCEMENT 145260 0 108 0 0 0 7657 0 17985 0 171010 0 0 0 A FRANKLIN TN H&E BOARD 621213768 2020-06-12 4695280 PAYOFF OF SERIES 1994A AND SERIES 2009 BONDS 0 0 0 A 1555000 4695280 1 0 0 1 A 0 0 0 0 0 1 PINNACLE BANK 1.792000000000 0 0 0 0 0 A 0 X 18320 FMV X 4 16715 FMV X VARIOUS AUCTION ITEMS 73 28414 X GIFT WRAP, GIFT BAGS, GIFT BASKETS, BOOKS 11 2943 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING IN PART I, COLUMN (B), THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND AUDIT COMMITIEE BEFORE FILING WITH THE IRS FORM 990, PART VI, SECTION B, LINE 12C A DRAFT OF FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND AUDIT COMMITIEE BEFORE FILING WITH THE IRS FORM 990, PART VI, SECTION B, LINE 15 FORM 990, PART VI, LINE 15A: INFORMATION OBTAINED THROUGH THE NATIONAL ASSOCIATION FOR INDEPENDENT SCHOOLS AND OTHER REGIONAL ORGANIZATIONS PROVIDE COMPARATIVE DATA FOR SALARIES IN COMPARABLE ROLES AT SIMILAR SCHOOLS FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL PROVIDE COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF INTEREST RATE SWAP 40,497. GAIN ON BENEFICIAL INTEREST 10,117. FORM 990, PART XII, LINE 2C PROCESS HAS NOT CHANGED FROM PRIOR YEAR. MISS JENNY RUTH CORN ENDOW & SCHOL FD 336 ERNEST LANE FRANKLIN TN 37069 581571601 SUPPORT BATTLE GROUND ACADEMY TN 501(C)(3) LINE 12A, I N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0