BARTON ACADEMY FOUNDATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
BARTON ACADEMY FOUNDATION (EIN 46-0858069)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-15
IRS object ID
202403209349319440
Schema version
2023v5.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-15T15:16:28-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN943108253PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1NOVOGRADAC & COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18000 MARYLAND AVE SUITE 550AddressLine1Txt
CityCLAYTONCityNm
State AbbreviationMOStateAbbreviationCd
ZIP63105ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN460858069EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BARTON ACADEMY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBARTBusinessNameControlTxt
Phone2514348498PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 571AddressLine1Txt
CityMOBILECityNm
State AbbreviationALStateAbbreviationCd
ZIP36601ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSCHLEY RUTHERFORDPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone2514348498PhoneNum
Signature2024-11-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTHOMAS A BOMANPreparerPersonNm
PTINP00649119PTIN
Phone3146213471PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSCHLEY RUTHERFORDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 571AddressLine1Txt
CityMOBILECityNm
State AbbreviationALStateAbbreviationCd
ZIP36601ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$171,723GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BARTONACADEMY.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2013FormationYr
Legal Domicile StateALLegalDomicileStateCd
Activity Or MissionTO ASSIST THE MOBILE COUNTY PUBLIC SCHOOL SYSTEM IN THE PRESERVATION AND RESTORATION OF BARTON ACADEMY AND THE SURROUNDING CAMPUS, AND TO ENCOURAGE THE CONTINUED USE AS A FACILITY DEDICATED TO ITS HISTORIC EDUCATIONAL MISSION.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$8,518PYContributionsGrantsAmt
CY Contributions Grants$5,032CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$158,722PYInvestmentIncomeAmt
CY Investment Income$166,690CYInvestmentIncomeAmt
PY Other Revenue$2,396,981PYOtherRevenueAmt
CY Other Revenue$1CYOtherRevenueAmt
PY Total Revenue$2,564,221PYTotalRevenueAmt
CY Total Revenue$171,723CYTotalRevenueAmt
PY Grants And Similar Paid$5,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$2,500CYTotalFundraisingExpenseAmt
PY Other Expenses$411,920PYOtherExpensesAmt
CY Other Expenses$91,568CYOtherExpensesAmt
PY Total Expenses$416,920PYTotalExpensesAmt
CY Total Expenses$91,568CYTotalExpensesAmt
PY Revenues Less Expenses$2,147,301PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$80,155CYRevenuesLessExpensesAmt
Total Assets BOY$11,202,408TotalAssetsBOYAmt
Total Assets EOY$11,304,366TotalAssetsEOYAmt
Total Liabilities BOY$1,604,349TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,556,365TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$9,598,059NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$8,748,001NetAssetsOrFundBalancesEOYAmt
MissionTO ASSIST THE MOBILE COUNTY PUBLIC SCHOOL SYSTEM IN THE PRESERVATION AND RESTORATION OF BARTON ACADEMY AND THE SURROUNDING CAMPUS, AND TO ENCOURAGE THE CONTINUED USE AS A FACILITY DEDICATED TO ITS HISTORIC EDUCATIONAL MISSION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$59,726ExpenseAmt
DescDIRECT EXPENSE RELATED TO THE RESTORATION AND ADMINISTRATION OF THE FUNDS AVAILABLE FOR BARTON ACADEMY.Desc
Total Program Service Expenses$59,726TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SCHLEY RUTHERFORDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2514348498PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 571AddressLine1Txt
CityMOBILECityNm
State AbbreviationALStateAbbreviationCd
ZIP36601ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JAIME BETGEZE
BOARD MEMBER2.00Yes (X)$0$0$0
R ALLAN GUSTIN
SECRETARY/TREASURER2.00Yes (X)$0$0$0Yes (X)
KAREN OUTLAW ATCHISON
BOARD MEMBER2.00Yes (X)$0$0$0
JOHN S RUTHERFORD JR
FIRST VICE-PRESIDENT5.00Yes (X)$0$0$0Yes (X)
MARTHA PEEK
BOARD MEMBER2.00Yes (X)$0$0$0
ELIZABETH P STEVENS
PRESIDENT5.00Yes (X)$0$0$0Yes (X)
DR CAROLYN LEE TAYLOR
BOARD MEMBER2.00Yes (X)$0$0$0
IRVIN GRODSKY
BOARD MEMBER2.00Yes (X)$0$0$0
JOHN D PEEBLES
BOARD MEMBER2.00Yes (X)$0$0$0
GERI MOULTON
BOARD MEMBER2.00Yes (X)$0$0$0
STEPHEN CARTER
SECOND VICE-PRESIDENT2.00Yes (X)$0$0$0Yes (X)
CHRESAL D THREADGILL
BOARD MEMBER2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$5,032AllOtherContributionsAmt
Total Contributions$5,032TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$166,690TotalRevenueColumnAmt
Related Or Exempt Func Income$166,690RelatedOrExemptFuncIncomeAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$1RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$1RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$1TotalRevenueColumnAmt
Related Or Exempt Func Income$1RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$171,723TotalRevenueColumnAmt
Related Or Exempt Func Income$166,691RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$13,400TotalAmt
Program Services$13,400ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$13,279TotalAmt
Management And General$13,279ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,675TotalAmt
Management And General$2,675ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,607TotalAmt
Program Services$4,607ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$147TotalAmt
Management And General$147ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$18,288TotalAmt
Program Services$18,288ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$23,096TotalAmt
Program Services$23,096ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmtProgram ServicesProgramServicesAmt
CONSULTANTS$13,241$13,241
FUNDRAISING$2,500$2,500
DUES & SUBSCRIPTIONS$334$334
MISCELLANEOUS$1$1

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$91,568TotalAmt
Program Services$59,726ProgramServicesAmt
Management And General$29,342ManagementAndGeneralAmt
Fundraising$2,500FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,673,660BOYAmt
EOY$1,888,800EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$10,229BOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$108,987BOYAmt
EOY$1,493EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$435,000BOYAmt
EOY$435,000EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$8,947,900BOYAmt
EOY$8,947,900EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$16,582BOYAmt
EOY$17,016EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$10,050BOYAmt
EOY$14,157EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$11,202,408BOYAmt
EOY$11,304,366EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$14,247BOYAmt
EOY$34,453EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,590,102BOYAmt
EOY$1,590,102EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$931,810EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,604,349BOYAmt
EOY$2,556,365EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,485,444BOYAmt
EOY$4,630,354EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,112,615BOYAmt
EOY$4,117,647EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,598,059BOYAmt
EOY$8,748,001EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$11,202,408BOYAmt
EOY$11,304,366EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$80,155ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$399,913PriorPeriodAdjustmentsAmt
Other Changes In Net Assets-$530,300OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$942,721CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,911,202CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$76,704CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$8,518CurrentTaxYearMinus1YearAmt
Current Tax Year$5,032CurrentTaxYearAmt
Total$4,944,177TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$942,721CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,911,202CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$76,704CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$8,518CurrentTaxYearMinus1YearAmt
Current Tax Year$5,032CurrentTaxYearAmt
Total$4,944,177TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$4,944,177PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$11,744CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$136,493CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$163,513CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$158,722CurrentTaxYearMinus1YearAmt
Current Tax Year$166,690CurrentTaxYearAmt
Total$637,162TotalAmt
FieldValueIRS element (for citing)
Total Support$5,581,339TotalSupportAmt
Public Support CY1700.88580PublicSupportCY170Pct
Public Support PY1700.92810PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescPASS-THROUGH LOSS ON INVESTMENT IN LOWER-TIER PARTNERSHIPSDesc
Amt$931,810Amt
FieldValueIRS element (for citing)
Total Liability$931,810TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$173,274TotalRevEtcAuditedFinclStmtAmt
Other Revenue$1,551OtherRevenueAmt
Revenue Not Reported$1,551RevenueNotReportedAmt
Revenue Subtotal$171,723RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$171,723TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$623,419TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$531,851OtherExpensesIncludedAmt
Expenses Not Reported$531,851ExpensesNotReportedAmt
Expenses Subtotal$91,568ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$91,568TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:BARTON ACADEMY FOUNDATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRS), AND SIMILAR PROVISIONS OF ALABAMA LAW. AS SUCH, THE FOUNDATION IS NOT TAXED ON INCOME DERIVED FROM ITS EXEMPT FUNCTIONS. HOWEVER, THE FOUNDATION IS SUBJECT TO TAX ON UNRELATED BUSINESS INCOME, WHICH IS GENERATED FROM THE FOUNDATIONS INVESTMENT INCOME AND OTHER ACTIVITIES NOT RELATED TO THEIR STATED EXEMPT PURPOSES. THE FOUNDATION HAD NO SIGNIFICANT DEFERRED INCOME TAX ASSETS OR LIABILITIES AS OF DECEMBER 31, 2023. THE FOUNDATION HAS EVALUATED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS. CURRENTLY, THE TAX YEARS OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE ARE THE 2020, 2021, AND 2022 TAX YEARS. HOWEVER, THE FOUNDATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE FOUNDATION BEEN CONTACTED BY ANY JURISDICTION. BASED ON THE EVALUATION OF THE FOUNDATION'S TAX POSITIONS, MANAGEMENT BELIEVES ALL TAX POSITIONS TAKEN WOULD BE UPHELD UNDER EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAVE BEEN RECORDED FOR THE FISCAL YEAR ENDED DECEMBER 31, 2023.
PART XI, LINE 2D - OTHER ADJUSTMENTS:INCOME AND GAIN FROM ENTITIES CONSOLIDATED FOR GAAP PURPOSES
PART XII, LINE 2D - OTHER ADJUSTMENTS:EXPENSES AND LOSS FROM ENTITIES CONSOLIDATED FOR GAAP PURPOSES

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BBOARD MEMBERS REVIEW AT BOARD MEETING WITH SUBSEQUENT APPROVAL
FORM 990, PART VI, SECTION B, LINE 12CREVIEW AND UPDATES AT BOARD MEETINGS
FORM 990, PART VI, SECTION C, LINE 19UPON REQUEST, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS WILL BE MADE AVAILABLE.
FORM 990, PART XI, LINE 9:CHANGES IN NET ASSETS OF ENTITIES CONSOLIDATED FOR GAAP PURPOSES -530,300.
FORM 990, PART XII, LINE 2C:AS IN PAST YEARS, THE EXECUTIVE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT

Schedule R IRS990ScheduleR

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtDisproportionate AllocationsDisproportionateAllocationsIndGeneral Or Managing PartnerGeneralOrManagingPartnerInd
BARTON ACADEMY QALICB LLC
261 DAUPHIN STREETMOBILEAL36602844202062REAL ESTATEALBARTON ACADEMY MANAGEMENT CORPORATION00
BARTON ACADEMY MASTER TENANT LLC
261 DAUPHIN STREETMOBILEAL36602844219695EDUCATIONALBARTON ACADEMY MANAGEMENT CORPORATION00

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1BARTON ACADEMY MANAGEMENT CORPORATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 571AddressLine1Txt
CityMOBILECityNm
State AbbreviationALStateAbbreviationCd
ZIP36601ZIPCd
FieldValueIRS element (for citing)
EIN844197052EIN
Primary ActivitiesREAL ESTATE MGTPrimaryActivitiesTxt
Legal Domicile StateALLegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1BARTON ACADEMY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Entity TypeCEntityTypeTxt
Share Of Total Income-$530,301ShareOfTotalIncomeAmt
Share Of EOY Assets$10,260,150ShareOfEOYAssetsAmt
Ownership1.00000OwnershipPct
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1BARTON ACADEMY MASTER TENANT LLCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeETransactionTypeTxt
Involved$1,590,102InvolvedAmt
Method Of Amount DeterminationCASHMethodOfAmountDeterminationTxt

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