2023-05-15T16:03:52-05:00 2022-06-30 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2021-07-01 240829838 MORAVIAN ACADEMY MORA 6108684744 7 EAST MARKET STREET BETHLEHEM PA 18018 CYNTHIA FENSTERMAKER CHIEF FINANCIAL AND OPERATIONS OFFI 6108684744 2023-05-15 1 CYNTHIA FENSTERMAKER 999009999 MELISSA A GRUBE CPA P00102173 6104357489 2023-05-15 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z CYNTHIA FENSTERMAKER 7 EAST MARKET STREET BETHLEHEM PA 18018 25527657 0 X WWW.MORAVIANACADEMY.ORG X 1742 PA MORAVIAN ACADEMY IS A CHURCH-RELATED SCHOOL WHOSE MORAVIAN TRADITION AFFIRMS THAT YOUNG PEOPLE BEST REALIZE THEIR POTENTIAL IN AN ATMOSPHERE OF LOVE AND UNDERSTANDING. WE SEEK TO PROMOTE THE CHILD'S FULL DEVELOPMENT IN MIND, BODY, AND SPIRIT. SINCE 1742 THE SCHOOL HAS ENCOURAGED SOUND INNOVATIONS TO MEET CONTEMPORARY CHALLENGES WHILE RECOGNIZING THE PERMANENCE OF BASIC HUMAN VALUES. 21 21 256 218 0 0 2473137 3909807 18324045 19985613 13279928 1077757 115914 253482 34193024 25226659 3984314 3848349 0 0 11990565 12894113 0 0 1246820 6593294 7580695 22568173 24323157 11624851 903502 47443371 42706228 3892433 3072623 43550938 39633605 X MORAVIAN ACADEMY'S MISSION EMPOWERS US TO BECOME LIMITLESS LEARNERS, AS WE DISCOVER NEW IDEAS AND CREATE NEW SELF-EXPRESSIONS. WE DO MORE THAN CHECK BOXES; WE CELEBRATE THE UNIQUE POTENTIAL OF EVERY INDIVIDUAL. OUR PATH TO ACADEMIC EXCELLENCE HARNESSES THE TEACHABLE MOMENTS OF BOTH SUCCESS AND FAILURE, AS WE EXPLORE THE COMPLEXITIES OF OUR WORLD WITH CURIOSITY, CONFIDENCE, AND COMPASSION. OUR COMMITMENT TO COURAGEOUS CONVERSATIONS MEANS THAT WE ACTIVELY LEARN FROM AND SUPPORT THE DIFFERENT IDENTITIES WE EMBODY, WE RESPECT EACH OTHER'S VIEWS, AND WE LEAD WITH HEAD AND HEART. IMMERSED IN AN ENVIRONMENT OF LOVE AND UNDERSTANDING, OUR STUDENTS ANSWER THE QUESTIONS: WHO AM I AND WHO CAN I BECOME? 0 0 18978472 3848349 19920118 THE EDUCATION OF 681 STUDENTS IN GRADES PRE-KINDERGARTEN THROUGH 12 IN THE MORAVIAN TRADITION. THE MORAVIAN ACADEMY EXPERIENCE PROVIDES A STRONG ACADEMIC FOUNDATION IN PREPARATION FOR COLLEGE, DEVELOPS SELF-RESPECT, DIGNITY AND CONCERN FOR OTHERS, DEVELOPS CREATIVITY, AND AN APPRECIATION OF AESTHETIC VALUES, DEVELOPS PHYSICAL SKILL,AND ENCOURAGES POSITIVE ATTITUDES ABOUT HEALTH AND FITNESS, AND ENGAGES THE STUDENTS IN EXPERIENCES THAT DEVELOP THEIR MATURITY, INDEPENDENCE, ADAPTABILITY, INTEGRITY AND A LOVE OF LEARNING. 326589 65495 SUMMER PROGRAMMING - LEHIGH VALLEY SUMMERBRIDGE ASSISTS MIDDLE SCHOOL STUDENTS WITH ACADEMIC POTENTIAL AND LIMITED RESOURCES TO ENTER AND SUCCEED IN COLLEGE PREPARATORY PROGRAMS. AT LEHIGH VALLEY SUMMERBRIDGE, HIGH SCHOOL AND COLLEGE STUDENTS TEACH AND MENTOR MIDDLE SCHOOL STUDENTS. LEHIGH VALLEY SUMMERBRIDGE ENCOURAGES STUDENTS TO TAKE RESPONSIBILITY FOR THEIR OWN EDUCATION AND FOR THE EDUCATION OF OTHERS. 90 STUDENTS PARTICIPATED IN THIS PROGRAM. 19305061 1 1 0 0 0 1 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 23 0 1 256 1 0 0 0 0 0 1 1 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X X CYNTHIA FENSTERMAKER 6108684744 7 E MARKET STREET BETHLEHEM PA 18018 CHRISTOPHER WEILER CHAIR 10.00 X X 0 0 0 LORI SCHOENEMAN VICE CHAIR 10.00 X X 0 0 0 LARRY EIGHMY TREASURER 10.00 X X 0 0 0 AMY AHART SECRETARY 10.00 X X 0 0 0 CHRISTINE PERRUCCI TRUSTEE 5.00 X 0 0 0 JOSEPH LANDRIGAN TRUSTEE 5.00 X 0 0 0 MATTHEW TUERK TRUSTEE 5.00 X 0 0 0 MICHAEL HILTON TRUSTEE 5.00 X 0 0 0 MARY WILFORD-HUNT TRUSTEE 5.00 X 0 0 0 KARLEY SEBIA TRUSTEE 5.00 X 0 0 0 KEVIN REA TRUSTEE 5.00 X 0 0 0 CHARLES NIFONG TRUSTEE 5.00 X 0 0 0 CHRISTIAN RICE TRUSTEE 5.00 X 0 0 0 SIMA HODAVANCE TRUSTEE 5.00 X 0 0 0 MATTHEW MCQUEEN TRUSTEE 5.00 X 0 0 0 KRISTIN NOONAN HUTCHINS TRUSTEE 5.00 X 0 0 0 SCOTT SEYMOUR TRUSTEE 5.00 X 0 0 0 CAROLE DEVEY SCHACHTER TRUSTEE 5.00 X 0 0 0 REBECCA BINDER TRUSTEE 5.00 X 0 0 0 FATIMA JAFFER TRUSTEE 5.00 X 0 0 0 DANIEL SOOS TRUSTEE 5.00 X 0 0 0 JEFFREY ZEMSKY HEAD OF SCHOOL 40.00 X 251145 0 22760 DIANNE HURLEY CFOO 40.00 X 177625 0 23199 ROBERT ZAISER DIRECTOR OF DEVELOPMENT 40.00 X 180315 0 13453 ERICA D'AGOSTINO ASSISTANT HEAD OF SCHOOL 40.00 X 139020 0 11163 DYLAN DEAL DIRECTOR OF UPPER SCHOOL 40.00 X 117893 0 22962 SUSAN PARENT DIRECTOR OF THE LOWER SCHOOL 40.00 X 117140 0 22962 BENITA GRIFFIN DIRECTOR OF THE LOWER SCHOOL 40.00 X 110250 0 10926 1093388 0 127425 9 0 1 0 EXECUTIVE SECURITY SERVICES LLC 2636 SOMERSET ROAD WHITEHALL PA 18052 SECURITY SERVICES 274300 GODSHALL'S LANDSCAPING AND HYDROSEEDING 1470 MACK BOULEVARD ALLENTOWN PA 18103 LANDSCAPING AND GROUNDS MAINTENANCE 187731 FOGEL'S FUEL SERVICE PO BOX 407 108 EASTON ROAD NAZARETH PA 180640407 FUEL DELIVERY, HVAC MAINTENANCE AND REPA 135448 3 176093 614085 3119629 20601 3909807 TUITION & FEES FOR GRADES PRE-K T 611600 18948081 18948081 AUXILIARY EDUCATIONAL SERVICES (T 611710 972037 972037 SUMMER DAY CAMP PROGRAM 611710 65495 65495 19985613 843483 843483 26820 121087 -94267 -94267 -94267 234274 0 234274 234274 234274 379703 176093 179911 199792 199792 MISCELLANEOUS 900099 147957 147957 147957 25226659 19985613 0 1331239 3848349 3848349 850850 318842 158364 373644 9571633 7675704 1667073 228856 2471630 1877051 432554 162025 115945 115945 502157 498138 4019 145473 19797 125676 153334 25837 37450 90047 1861072 1576110 189975 94987 275026 267297 7729 106871 76961 16509 13401 50407 50407 1884711 1595645 192711 96355 154043 23306 130737 DINING FEES 1032503 1032503 EDUCATIONAL PROGRAM EXP 593758 593506 252 SAFETY AND SECURITY 279391 275167 4224 INFORMATION TECHNOLOGY 271894 125367 119655 26872 154110 -6584 129756 30938 24323157 19305061 3771276 1246820 410 410 518240 1040468 316566 1269603 76218 349692 216376 315135 45726890 33812256 13658934 11914634 32507483 27163731 149144 146311 0 506244 47443371 42706228 1483931 2096375 211474 60783 1623543 89491 573485 825974 3892433 3072623 X 19819132 18414358 23731806 21219247 43550938 39633605 47443371 42706228 903502 -4820835 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 26822193 619321 -3207315 855300 23378899 21568233 327691 5781569 855300 26822193 21483656 126158 783319 824900 21568233 20806376 89948 1369832 782500 21483656 20019311 23616 1520949 156699 600801 20806376 0.18890 0.81110 0 0 1045646 1045646 31863692 21709575 10154117 511470 485722 25748 12163098 11616959 546139 142984 142984 11914634 ENROLLMENT DEPOSITS AND ADVANCE PAYMENTS 825974 825974 X 16562617 -4820835 -3848349 -8669184 25231801 115945 -121087 -5142 25226659 20479950 121087 121087 20358863 115945 3848349 3964294 24323157 PART V, LINE 4: ENDOWMENT FUNDS ARE USED TO SUPPORT THE MISSION OF MORAVIAN ACADEMY THROUGH THE RELEASE OF 4% OF THE 12 QUARTER ROLLING AVERAGE TO SUPPORT ACADEMIC PROGRAMS, NEED-BASED FINANCIAL AID AND UPKEEP OF PHYSICAL PLANT. PART X, LINE 2: THE ACADEMY FOLLOWS THE ACCOUNTING GUIDANCE AS CODIFIED IN THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES-UNCERTAINTY IN INCOME TAXES. FASB ASC 740 CLARIFIES THE ACCOUNTING FOR UNCERTANTIES IN INCOME TAXES RECOGNIZED IN THE ORGANIZATIONS FINANCIAL STATMENTS. THE STANDARD PRESCRIBES A RECOGNITION THRESHOLD OF MORE LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE STANDARD ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES AND DISCLOSURE. THE ACADEMY HAS NO MATERIAL UNRECOGNIZED TAX BENEFITS OR ACCRUED INTEREST OR PENALTIES. THE ACADEMY HAS FILED TAX RETURNS IN THE UNITED STATES AND COMMONWEALTH OF PENNSYLVANIA FOR THE FISCAL YEARS ENDED JUNE 30, 2022, 2021 AND 2020 WHICH ARE OPEN FOR EXAMINATION BY TAXING AUTHORITIES, GENERALLY THREE YEARS AFTER FILING. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID EXPENSE -3,848,349. PART XI, LINE 4B - OTHER ADJUSTMENTS: EXPENSE RELATED TO RENTAL ACTIVITIES -121,087. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES RELATED TO RENTAL ACTIVITIES 121,087. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID EXPENSE 3,848,349. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THROUGH PRINTED ADMISSIONS MATERIAL, ON WEBSITE, AND EMPLOYMENT HANDBOOK AND APPLICATION MORAVIAN BALL 302182 135932 166250 2524 25576 32922 4231 12969 COUNTRY FAIR, 5K AND GOLF OUTING 201651 17381 184270 13335 6580 2 51963 22780 29183 15400 24391 41983 555796 176093 379703 2524 54311 57313 4231 61532 179911 199792 1 FINANCIAL AID FOR TUITION 257 3848349 FORM 990, SCHEDULE I, PART I, LINE 2 THE SCHOOL USES A THIRD PARTY SERVICER THAT COMPUTES THE EXPECTED FAMILY CONTRIBUTION BASED ON VARIOUS INPUTS INCLUDING FAMILY INCOME, FAMILY SIZE, AND THE NUMBER OF STUDENTS IN THE FAMILY ATTENDING A TUITION PAYING SCHOOL. BASED ON THE COMPUTED NEED, FINANCIAL AID IS AWARDED FROM THE POOL OF FUNDS AVAILABLE FOR THE CURRENT SCHOOL YEAR. THE AWARDED SCHOLARSHIP IS POSTED DIRECTLY TO THEIR RESPECTIVE STUDENT ACCOUNTS. X 1 1 X X 0 0 0 0 0 0 0 0 0 JEFFREY ZEMSKY HEAD OF SCHOOL 251145 0 0 0 0 0 0 0 22760 0 273905 0 0 0 DIANNE HURLEY CFOO 177625 0 0 0 0 0 0 0 23199 0 200824 0 0 0 ROBERT ZAISER DIRECTOR OF DEVELOPMENT 180315 0 0 0 0 0 0 0 13453 0 193768 0 0 0 ERICA D'AGOSTINO ASSISTANT HEAD OF SCHOOL 139020 0 0 0 0 0 0 0 11163 0 150183 0 0 0 PART I, LINE 1A A RESIDENCE FOR PERSONAL USE IS PROVIDED TO THE HEADMASTER, JEFFREY ZEMSKY. THIS WAS NOT CONSIDERED TAXABLE COMPENSATION, AS THE HOUSE IS USED FOR SCHOOL FUNCTIONS AND IT BENEFITS THE SCHOOL TO HAVE THE HEADMASTER ON CAMPUS. $24,000 HAS BEEN INCLUDED IN THE NONTAXABLE BENEFITS REPORTED IN PART II. FORM 990, PART VI, SECTION B, LINE 11B THE IRS FORM 990, INCLUDING ALL REQUIRED SCHEDULES, IS REVIEWED BY THE ACADEMY'S AUDIT COMMITTEE. THE AUDIT COMMITTEE MAKES THE FULL 990 AVAILABLE TO ALL MEMBERS OF THE BOARD OF TRUSTEES PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES, DIRECTORS, OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO SIGN A "CONFLICT OF INTEREST" STATEMENT AND ACKNOWLEDGE ANY POTENTIAL CONFLICTS AT THAT TIME OR IF AND WHEN A CONFLICT SHOULD ARISE IN THE FUTURE. THE TRUSTEE COMMITTEE MONITORS THAT THE STATEMENT HAS BEEN OBTAINED. FORM 990, PART VI, SECTION B, LINE 15 HEADMASTER COMPENSATION COMMITTEE CONVENES TO DETERMINE SALARY FOR UPCOMING CONTRACT BASING THE DECISION ON FINANCES, BENCHMARKING WITH SIMILAR SIZED SCHOOLS AND PERFORMANCE FACTORS. FOR OTHER OFFICERS AND EMPLOYEES A SALARY AND WAGE INCREASE POOL IS APPROVED BY THE BOARD AND APPLIES TO ALL OTHER POSITIONS AND MAY BE ALTERED BASED ON BENCHMARK SALARY INFORMATION OF KEY POSITIONS IN SIMILAR SCHOOLS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. SWAIN SCHOOL INC 1100 SOUTH 24TH STREET ALLENTOWN PA 18103 231370506 SUPPORT MORAVIAN ACADEMY THROUGH MANAGEMENT, ADMINISTRATION AND ENDOWMENT PA 501(C)(3) LINE 12A, I 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0