2023-03-22T09:36:00-05:00 2022-06-30 621199757 LBMC PC PO BOX 1869 BRENTWOOD TN 370241869 990 2021-07-01 620125920 BATTLE GROUND ACADEMY BATT 6157943501 336 ERNEST RICE LANE FRANKLIN TN 37069 ANDREW PHELPS CFO 6157943501 2023-03-10 1 ANDREW PHELPS XXX-XX-XXXX JILL HUDSON P00061190 6153774600 2023-03-10 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z ANDREW PHELPS 336 ERNEST RICE LANE FRANKLIN TN 37069 41626490 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 21 278 700 0 0 4004400 2654354 20901146 22397690 2619040 835766 295390 -122395 27819976 25765415 2931104 2545312 0 0 13061102 13430764 0 0 1621815 7707982 7554572 23700188 23530648 4119788 2234767 64807815 62773782 12644366 11285290 52163449 51488492 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 17547409 2545312 22397690 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 17547409 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 38 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 LEONARD WEBSTER TRUSTEE 1.00 X 0 0 0 SHAWNE SILLS TRUSTEE 1.00 X 0 0 0 CAMILLE SMALL TRUSTEE 1.00 X 0 0 0 ANNA-GENE O'NEAL SECRETARY 1.00 X 0 0 0 MIKE KEITH TRUSTEE 1.00 X 0 0 0 LARRY KAIN CHAIR AUDIT COMMITTEE 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 COLLEEN HOKE TRUSTEE 1.00 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 HAMILTON BOWMAN TRUSTEE 1.00 X 0 0 0 ROBERT ADAMS TRUSTEE 1.00 X 0 0 0 MIKE HAMMONTREE TRUSTEE 1.00 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 WARD BROWN TREASURER 1.00 X 0 0 0 MARK PURYEAR CHAIRMAN 1.00 X 0 0 0 MATTHEW LIGON VICE CHAIRMAN 1.00 X 0 0 0 TOM EVANS DIRECTOR OF ADVANCEMENT 40.00 X 146740 0 13000 WILLIAM F KESLER HEAD OF SCHOOL 40.00 X 315205 0 19000 MARCUS ANDREW PHELPS CHIEF BUSINESS OFFICER 40.00 X 115743 0 38500 FREDDY EAVES DIRECTOR OF ADMINISTRATIVE 40.00 X 116733 0 10271 ROBERTA GOERTZ DIRECTOR OF ENROLLMENT 40.00 X 123885 0 7569 PATRICK GALLAGHER SNEAD MIDDLE SCHOOL HEAD 40.00 X 129042 0 10413 JONAS RODRIGUEZ ADVANCEMENT OFFICER 40.00 X 151952 0 44976 1099300 0 143729 7 0 1 0 FLIK 2 INTERNATIONAL DR RYE BROOK NY 10573 DINING SERVICES 1162213 LEALAND CONSTRUCTORS LLC 421 MURFREESBORO RD FRANKLIN TN 37064 CONSTRUCTION SERVICES 852760 APEX BUILDING SERVICES LLC 116 WILSON PIKE CIRCLE SUITE 250 BRENTWOOD TN 37027 JANITORIAL SERVICES 410787 SOLOMON BUILDERS INC 4539 TROUSDALE DR NASHVILLE TN 37204 CONSTRUCTION SERVICES 294688 B&E IRRIGATION 219 WHITSETT RD NASHVILLE TN 37210 LANDSCAPING & IRRIGATION 218925 11 113575 2540779 372464 2654354 TUITION INCOME 900099 21624187 21624187 CAMPS INCOME 900099 429720 429720 FOOD SERVICE INCOME 900099 153182 153182 AFTER SCHOOL PROGRAMS 900099 90890 90890 OTHER PROGRAM SERVICE 900099 49713 49713 49998 49998 22397690 902013 902013 15712110 15681265 97092 30845 -97092 -66247 -66247 171311 113575 82718 88593 88593 CHANGE IN FAIR VALUE OF BENEFICIA 900099 -210988 -210988 -210988 25765415 22397690 0 713371 2545312 2545312 2839818 2593389 193623 52806 7672337 5025082 1821485 825770 446491 323158 85887 37446 1732809 1254158 333324 145327 739309 535091 142214 62004 74777 74777 208588 208588 150005 150005 356367 356367 225917 158142 67775 2321965 1788145 429683 104137 54163 54163 1521078 1174884 278659 67535 133733 133733 AUXILIARY PROGRAMS 1174997 1174997 ATHLETIC EXPENSE 402006 402006 DEPARTMENTAL EXPENSE 319999 319999 MISCELLANEOUS 108451 108451 502526 198883 126858 176785 23530648 17547409 4361424 1621815 700 500 6600388 7124692 1474410 1554423 68752 43751 44766 49628 281072 260992 58722847 21983263 37151116 36739584 19005066 16704649 181545 295563 64807815 62773782 694213 731497 4419175 4497193 4390280 3765280 3050000 2180899 90698 110421 12644366 11285290 X 39982400 41499643 12181049 9988849 52163449 51488492 64807815 62773782 X 2234767 -3045213 135489 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8944667 121621 -1110866 387203 7568219 7445993 129204 2122113 752643 8944667 7633470 121871 5002 314350 7445993 7184297 574828 515733 603701 37687 7633470 12850352 289931 484676 450000 5990662 7184297 0.00000 1.00000 1 0 4306051 4306051 51882866 19935329 31947537 1785185 1510716 274469 748745 537218 211527 36739584 FUNDS HELD FOR OTHERS 109539 ENDOWMENT PAYABLE 882 110421 X 20415413 -2909724 179811 -2729913 23145326 74777 2545312 2620089 25765415 21090370 179811 179811 20910559 74777 2545312 2620089 23530648 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, 2022. 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 82,718. LOSS ON DISPOSAL OF ASSETS 97,093. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID/SCHOLARSHIPS 2,545,312. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSE 82,718. LOSS ON DISPOSAL OF ASSETS 97,093. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID/SCHOLARSHIPS 2,545,312. 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 206361 42550 163811 53325 GOLF TOURNAMENT 78525 71025 7500 29393 284886 113575 171311 82718 82718 88593 0 MERIT SCHOLARSHIPS 17 108648 FINANCIAL AID 197 2436664 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 277500 0 37705 0 0 0 13875 0 16961 0 346041 0 0 0 JONAS RODRIGUEZ ADVANCEMENT OFFICER 151844 0 108 0 0 0 7592 0 49057 0 208601 0 0 0 TOM EVANS DIRECTOR OF ADVANCEMENT 146632 0 108 0 0 0 7337 0 16961 0 171038 0 0 0 MARCUS ANDREW PHELPS CHIEF BUSINESS OFFICER 115635 0 108 0 0 0 5782 0 42461 0 163986 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 930000 4695280 1 0 0 1 A 0 0 0 0 0 1 PINNACLE BANK 1.792000000000 0 0 0 0 0 A 0 X 8 333743 FMV X VARIOUS AUCTION ITEMS 166 36116 X GIFT WRAP AND GIFT BAGS 1 2156 X CELESTRON EXPLORER DX 130 AZ REFRACTOR 1 449 0 0 0 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 135,489. 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