CHATTAHOOCHEE HILLS CHARTER SCHOOL INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
CHATTAHOOCHEE HILLS CHARTER SCHOOL INC (EIN 45-2086408)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-05-14
IRS object ID
202501349349307545
Schema version
2023v6.0
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

FieldValueIRS element (for citing)
Return2025-05-14T15:30:57-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN832175462PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MARSHALL JONESBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line130000 MILL CREEK AVENUEAddressLine1Txt
CityALPHARETTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30022ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN452086408EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHATTAHOOCHEE HILLS CHARTER SCHOOL INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHATBusinessNameControlTxt
Phone6784667300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19670 RIVERTOWN RDAddressLine1Txt
CityCHATTAHOOCHEE HILLSCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30213ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSAMUEL WAKEFIELDPersonNm
Person TitleBOARD CHAIRPERSONPersonTitleTxt
Phone6784667300PhoneNum
Signature2025-05-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonNATHAN LUMMUSPreparerPersonNm
PTINP02049603PTIN
Phone4042312001PhoneNum
Preparation2025-05-14PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSAMUEL WAKEFIELDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line19670 RIVERTOWN RDAddressLine1Txt
CityCHATTAHOOCHEE HILLSCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30213ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$8,235,182GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CHATTHILLSCHATER.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2013FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionTHE MISSION OF THE CHARTER SCHOOL IS TO INSPIRE ALL THEIR CHILDREN TO THE HIGHEST LEVELS OF ACADEMIC ACHIEVEMENT THROUGH A RIGOROUS CURRICULUM THAT INTEGRATES THE WONDERS OF THE NATURAL WORLD.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$9,179,028PYContributionsGrantsAmt
CY Contributions Grants$8,151,945CYContributionsGrantsAmt
PY Program Service Revenue$81,438PYProgramServiceRevenueAmt
CY Program Service Revenue$46,271CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$36,966CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$9,260,466PYTotalRevenueAmt
CY Total Revenue$8,235,182CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$6,241,646PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$6,492,941CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$3,041,815PYOtherExpensesAmt
CY Other Expenses$2,851,597CYOtherExpensesAmt
PY Total Expenses$9,283,461PYTotalExpensesAmt
CY Total Expenses$9,344,538CYTotalExpensesAmt
PY Revenues Less Expenses-$22,995PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,109,356CYRevenuesLessExpensesAmt
Total Assets BOY$12,653,107TotalAssetsBOYAmt
Total Assets EOY$10,558,001TotalAssetsEOYAmt
Total Liabilities BOY$14,600,200TotalLiabilitiesBOYAmt
Total Liabilities EOY$13,614,450TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$1,947,093NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$3,056,449NetAssetsOrFundBalancesEOYAmt
MissionTHE MISSION OF THE CHARTER SCHOOL IS TO INSPIRE ALL THEIR CHILDREN TO THE HIGHEST LEVELS OF ACADEMIC ACHIEVEMENT THROUGH A RIGOROUS CURRICULUM THAT INTEGRATES THE WONDERS OF THE NATURAL WORLD.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$6,132,163ExpenseAmt
Revenue$46,271RevenueAmt
DescEDUCATED STUDENTS AT ELEMENTARY SCHOOL LEVEL; OFFERED AN AFTER-SCHOOL PROGRAMDesc
Total Program Service Expenses$6,132,163TotalProgramServiceExpensesAmt
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 EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
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 Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
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 Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
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 PolicyYes (1)WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHAZ PATTERSONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6784667300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19670 RIVERTOWN ROADAddressLine1Txt
CityFAIRBURNCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30213ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
SAMUEL WAKEFIELD
BOARD CHAIRMAN2.00Yes (X)Yes (X)$0$0$0
MICHELLE VAUGHAN
BOARD OFFICER2.00Yes (X)Yes (X)$0$0$0
KANETHIA HENDERSON
BOARD OFFICER2.00Yes (X)Yes (X)$0$0$0
SUNDIATA SALAAM
DIRECTOR2.00Yes (X)$0$0$0
STEPHANIE CONLEY
DIRECTOR2.00Yes (X)$0$0$0
CORETTA MILLS
DIRECTOR2.00Yes (X)$0$0$0
CHANDRA GILES
BOARD OFFICER2.00Yes (X)Yes (X)$0$0$0
JACINTA WILLIAMS
DIRECTOR2.00Yes (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
Government Grants$8,003,579GovernmentGrantsAmt
All Other Contributions$148,366AllOtherContributionsAmt
Total Contributions$8,151,945TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescLUNCH FEESDesc
Business611110BusinessCd
Total Revenue Column$46,271TotalRevenueColumnAmt
Related Or Exempt Func Income$46,271RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$46,271TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$36,966TotalRevenueColumnAmt
Exclusion$36,966ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,235,182TotalRevenueColumnAmt
Related Or Exempt Func Income$46,271RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$36,966ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$4,282,368TotalAmt
Program Services$3,511,631ProgramServicesAmt
Management And General$770,737ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$2,210,573TotalAmt
Program Services$1,803,614ProgramServicesAmt
Management And General$406,959ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,472TotalAmt
Management And General$3,472ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$103,450TotalAmt
Management And General$103,450ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$107,924TotalAmt
Management And General$107,924ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$412,931TotalAmt
Management And General$412,931ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$419,240TotalAmt
Management And General$419,240ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$58,670TotalAmt
Program Services$4,107ProgramServicesAmt
Management And General$54,563ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
CONTRACT LABOR$284,593$270,634$13,959
LUNCH EXPENSE$269,140$269,140
REPAIRS AND MAINTENANCE$255,397$255,397
STUDENT ACTIVITY$231,079$209,491$21,588

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$705,701TotalAmt
Program Services$332,686ProgramServicesAmt
Management And General$373,015ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$9,344,538TotalAmt
Program Services$6,132,163ProgramServicesAmt
Management And General$3,212,375ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,495,566BOYAmt
EOY$1,186,252EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,522,100LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$882,087LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$651,072BOYAmt
EOY$640,013EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$10,506,469BOYAmt
EOY$8,731,736EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$12,653,107BOYAmt
EOY$10,558,001EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$131,252BOYAmt
EOY$179,200EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$14,468,948BOYAmt
EOY$13,435,250EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$14,600,200BOYAmt
EOY$13,614,450EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY-$2,598,165BOYAmt
EOY-$3,696,462EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$651,072BOYAmt
EOY$640,013EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

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

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$1,947,093BOYAmt
EOY-$3,056,449EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$12,653,107BOYAmt
EOY$10,558,001EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$1,109,356ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
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)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,522,100OtherCostOrOtherBasisAmt
Depreciation$882,087DepreciationAmt
Book Value$640,013BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$640,013TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
DEFERRED OUTFLOWS RELATED TO PENSIONS$2,902,408
LEASE ASSET$5,829,328
FieldValueIRS element (for citing)
Total Book Value Other Assets$8,731,736TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
PROPORTIONATE SHARE OF COLLECTIVE NPL$6,240,255
LEASE LIABILITY$6,874,844
DEFERRED INFLOWS OF RESOURCES$320,151
FieldValueIRS element (for citing)
Total Liability$13,435,250TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$8,235,182TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$8,235,182RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$8,235,182TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$9,344,538TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$9,344,538ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$9,344,538TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE SCHOOL IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE SCHOOL'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE SCHOOL ONLY RECOGNIZES THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IF THE TAX POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON AN EXAMINATION, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT HAS ANALYZED TAX POSITIONS TAKEN FOR FILINGS WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE THE SCHOOL OPERATES. MANAGEMENT BELIEVES THAT INCOME TAX FILING POSITIONS WOULD BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE THAT ANY ADJUSTMENTS WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE SCHOOL'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE SCHOOL HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2024. THE SCHOOL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, PART I, LINE 6FormAndLineReferenceDesc
ExplanationBUDGETED YEARLY FUNDING SOURCES RECEIVED BY THE SCHOOL INCLUDE: (1) PER STUDENT FUNDING FROM THE FULTON COUNTY SCHOOL SYSTEM BASED ON STATE DEPARTMENT OF EDUCATION (DOE) DISBURSEMENTS IN ADDITION TO FULTON COUNTY SCHOOL SYSTEM DISBURSEMENTS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationCOMPENSATION FOR THE PRINCIPAL AND DIRECTOR OF OPERATIONS IS REVIEWED AND DETERMINED BY THE PERSONNEL COMMITTEE ON AN ANNUAL BASIS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE BOARD MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY DURING REGULAR BOARD MEETINGS.
FORM 990, PART VI, SECTION B, LINE 15COMPENSATION IS REVIEWED AND DETERMINED BY THE GOVERNING BOARD ON AN ANNUAL BASIS FOR ALL EMPLOYEES.
FORM 990, PART VI, SECTION C, LINE 19THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C:THE BOARD HAS NOT CHANGED ITS OVERSIGHT OF THE AUDITED FINANCIAL STATEMENT PROCESS OR THE SELECTION OF THE AUDITORS.

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