MORAVIAN ACADEMY: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- MORAVIAN ACADEMY (EIN 24-0829838)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-15
- IRS object ID
- 202531359349305283
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-15T10:28:55-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 231386942 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CAMPBELL RAPPOLD & YURASITS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1033 S CEDAR CREST BLVD | AddressLine1Txt |
| City | ALLENTOWN | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 181035443 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 240829838 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MORAVIAN ACADEMY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MORA | BusinessNameControlTxt |
| Phone | 6108684744 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 EAST MARKET STREET | AddressLine1Txt |
| City | BETHLEHEM | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18018 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ADRIANNE FINLEY ODELL | PersonNm |
| Person Title | HEAD OF SCHOOL | PersonTitleTxt |
| Phone | 6108684744 | PhoneNum |
| Signature | 2025-05-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MELISSA A GRUBE CPA | PreparerPersonNm |
| PTIN | P00102173 | PTIN |
| Phone | 6104357489 | PhoneNum |
| Preparation | 2025-04-28 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ADRIANNE FINLEY ODELL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 EAST MARKET STREET | AddressLine1Txt |
| City | BETHLEHEM | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18018 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $41,186,883 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MORAVIANACADEMY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1742 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | MORAVIAN ACADEMY NURTURES THE JOYFUL SPIRIT OF EACH LEARNER AND EMPOWERS INCLUSIVE GLOBAL CITIZENS TO THINK CRITICALLY, COMMUNICATE EFFECTIVELY, LEAD WITH INTEGRITY, AND STRIVE FOR EXCELLENCE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 282 | TotalEmployeeCnt |
| Total Volunteers | 200 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,150,529 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,961,899 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $27,688,877 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $28,538,039 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,051,166 | PYInvestmentIncomeAmt |
| CY Investment Income | $479,922 | CYInvestmentIncomeAmt |
| PY Other Revenue | $240,356 | PYOtherRevenueAmt |
| CY Other Revenue | $194,873 | CYOtherRevenueAmt |
| PY Total Revenue | $33,130,928 | PYTotalRevenueAmt |
| CY Total Revenue | $32,174,733 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $7,682,004 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $7,640,756 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $18,074,821 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $18,328,011 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,314,880 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,039,844 | PYOtherExpensesAmt |
| CY Other Expenses | $9,400,450 | CYOtherExpensesAmt |
| PY Total Expenses | $35,796,669 | PYTotalExpensesAmt |
| CY Total Expenses | $35,369,217 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,665,741 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$3,194,484 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $47,555,506 | TotalAssetsBOYAmt |
| Total Assets EOY | $49,965,831 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,645,491 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $8,206,046 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $41,910,015 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $41,759,785 | NetAssetsOrFundBalancesEOYAmt |
| Mission | MORAVIAN ACADEMY NURTURES THE JOYFUL SPIRIT OF EACH LEARNER AND EMPOWERS INCLUSIVE GLOBAL CITIZENS TO THINK CRITICALLY, COMMUNICATE EFFECTIVELY, LEAD WITH INTEGRITY, AND STRIVE FOR EXCELLENCE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $29,128,639 | ExpenseAmt |
| Grant | $7,640,756 | GrantAmt |
| Revenue | $28,448,909 | RevenueAmt |
| Desc | THE EDUCATION OF OVER 850 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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $372,943 | ExpenseAmt |
| Revenue | $89,130 | RevenueAmt |
| Desc | SUMMER PROGRAMMING - LEHIGH VALLEY SUMMERBRIDGE ASSISTS 7TH TO 9TH GRADE 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. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $29,501,582 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | Yes (1) | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 78 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 282 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CFOO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6108684744 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 E MARKET STREET | AddressLine1Txt |
| City | BETHLEHEM | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18018 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (27 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| AMY AHART | |||||||
| SECRETARY | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| REBECCA BINDER | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| CAROLE DEVEY SCHACHTER | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL HILTON | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| SIMA HODAVANCE | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| FATIMA JAFFER | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JOSEPH LANDRIGAN | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| MATTHEW MCQUEEN | |||||||
| TREASURER | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JAIME MITCHELL | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| CHARLES NIFONG | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| KRISTIN NOONAN HUTCHINS | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| TORI PENSKE AITCHISON | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRISTINE PERRUCCI | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRISTIAN RICE | |||||||
| VICE CHAIRMAN | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| LORI SCHOENEMAN | |||||||
| CHAIRMAN | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KARLEY SEBIA | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| SCOTT SEYMOUR | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| DANIEL SOOS | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRISTOPHER WEILER | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| ADRIANNE FINLEY ODELL | |||||||
| HEAD OF SCHOOL | 40.00 | Yes (X) | $367,969 | $0 | $38,941 | ||
| CYNTHIA FENSTERMAKER | |||||||
| CFO/COO | 40.00 | Yes (X) | $145,833 | $0 | $21,405 | ||
| MATTHEW PIROLLO | |||||||
| CFO/COO | 40.00 | Yes (X) | $0 | $0 | $0 | ||
| ARMISTEAD WEBSTER | |||||||
| ASSOCIATE HEAD OF SCHOOL | 40.00 | $205,593 | $0 | $22,153 | Yes (X) | ||
| ROBERT ZAISER | |||||||
| DIRECTOR OF INSTITUTIONAL ADVANCEMENT | 40.00 | $182,348 | $0 | $24,326 | Yes (X) | ||
| MEGAN FRANZYSHEN | |||||||
| DIRECTOR OF SWAIN CAMPUS | 40.00 | $127,612 | $0 | $10,253 | Yes (X) | ||
| ABBY MAHONE | |||||||
| DIRECTOR OF DOWNTOWN CAMPUS | 40.00 | $122,656 | $0 | $15,518 | Yes (X) | ||
| SUSAN PARENT | |||||||
| DIRECTOR OF ANNUAL GIVING AND SPECIAL CAMPAIGNS | 40.00 | $118,461 | $0 | $25,397 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,270,472 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $157,993 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 11 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| EXECUTIVE SECURITY SERVICES LLC | |||||
| 2636 SOMERSET ROAD | WHITEHALL | PA | 18052 | SECURITY SERVICES | $442,486 |
| FOGEL'S FUEL SERVICE | |||||
| PO BOX 407 108 EASTON ROAD | NAZARETH | PA | 180640407 | FUEL DELIVERY, HVAC MAINTENANCE AND REPA | $212,995 |
| CAMPBELL RAPPOLD & YURASITS LLP | |||||
| 1033 SOUTH CEDAR CREST BOULEVARD | ALLENTOWN | PA | 18103 | AUDITING | $133,400 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $130,814 | FundraisingAmt |
| Government Grants | $26,846 | GovernmentGrantsAmt |
| All Other Contributions | $2,804,239 | AllOtherContributionsAmt |
| Noncash Contributions | $15,498 | NoncashContributionsAmt |
| Total Contributions | $2,961,899 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION & FEES FOR GRADES PRE-K T | 611600 | $27,141,314 | $27,141,314 |
| AUXILIARY EDUCATIONAL SERVICES (T | 611710 | $1,307,595 | $1,307,595 |
| SUMMER DAY CAMP PROGRAM | 611710 | $89,130 | $89,130 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $28,538,039 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $787,795 | TotalRevenueColumnAmt |
| Exclusion | $787,795 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $47,918 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $122,300 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$74,382 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$74,382 | TotalRevenueColumnAmt |
| Exclusion | -$74,382 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,534,257 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,842,130 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$307,873 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$307,873 | TotalRevenueColumnAmt |
| Exclusion | -$307,873 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $129,902 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $130,814 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $47,720 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $82,182 | TotalRevenueColumnAmt |
| Exclusion | $82,182 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $187,073 | TotalRevenueColumnAmt |
| Exclusion | $187,073 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $187,073 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $32,174,733 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $28,538,039 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $674,795 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,640,756 | TotalAmt |
| Program Services | $7,640,756 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $417,139 | TotalAmt |
| Management And General | $417,139 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,164,995 | TotalAmt |
| Program Services | $11,607,778 | ProgramServicesAmt |
| Management And General | $1,882,195 | ManagementAndGeneralAmt |
| Fundraising | $675,022 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,745,877 | TotalAmt |
| Program Services | $3,189,737 | ProgramServicesAmt |
| Management And General | $396,277 | ManagementAndGeneralAmt |
| Fundraising | $159,863 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $535,189 | TotalAmt |
| Management And General | $535,106 | ManagementAndGeneralAmt |
| Fundraising | $83 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,945 | TotalAmt |
| Management And General | $22,440 | ManagementAndGeneralAmt |
| Fundraising | $88,505 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $201,770 | TotalAmt |
| Program Services | $39,944 | ProgramServicesAmt |
| Management And General | $73,513 | ManagementAndGeneralAmt |
| Fundraising | $88,313 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $427,514 | TotalAmt |
| Program Services | $127,020 | ProgramServicesAmt |
| Management And General | $271,118 | ManagementAndGeneralAmt |
| Fundraising | $29,376 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,568,516 | TotalAmt |
| Program Services | $2,179,203 | ProgramServicesAmt |
| Management And General | $259,542 | ManagementAndGeneralAmt |
| Fundraising | $129,771 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $272,852 | TotalAmt |
| Program Services | $272,852 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,544 | TotalAmt |
| Program Services | $86,165 | ProgramServicesAmt |
| Management And General | $23,921 | ManagementAndGeneralAmt |
| Fundraising | $7,458 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,198 | TotalAmt |
| Management And General | $102,268 | ManagementAndGeneralAmt |
| Fundraising | $8,930 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,854,260 | TotalAmt |
| Program Services | $1,569,836 | ProgramServicesAmt |
| Management And General | $189,616 | ManagementAndGeneralAmt |
| Fundraising | $94,808 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $176,253 | TotalAmt |
| Program Services | $21,576 | ProgramServicesAmt |
| Management And General | $154,677 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| DINING FEES | $1,403,222 | $1,403,222 | |
| CLASSROOM EXPENSES | $846,230 | $841,924 | $4,306 |
| SAFETY AND SECURITY | $439,678 | $339,184 | $100,494 |
| ATHLETICS | $109,353 | $109,353 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $225,926 | TotalAmt |
| Program Services | $73,032 | ProgramServicesAmt |
| Management And General | $120,143 | ManagementAndGeneralAmt |
| Fundraising | $32,751 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,369,217 | TotalAmt |
| Program Services | $29,501,582 | ProgramServicesAmt |
| Management And General | $4,552,755 | ManagementAndGeneralAmt |
| Fundraising | $1,314,880 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $177,547 | BOYAmt |
| EOY | $779,132 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $193,160 | BOYAmt |
| EOY | $159,281 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $992,457 | BOYAmt |
| EOY | $948,119 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $344,708 | BOYAmt |
| EOY | $384,631 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $412,721 | BOYAmt |
| EOY | $451,883 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $58,031,811 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $44,197,772 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,106,297 | BOYAmt |
| EOY | $13,834,039 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,189,273 | BOYAmt |
| EOY | $33,265,510 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $139,343 | BOYAmt |
| EOY | $143,236 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,555,506 | BOYAmt |
| EOY | $49,965,831 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,373,432 | BOYAmt |
| EOY | $3,519,964 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,087 | BOYAmt |
| EOY | $169,904 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,270,598 | BOYAmt |
| EOY | $1,185,584 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,932,374 | BOYAmt |
| EOY | $3,330,594 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,645,491 | BOYAmt |
| EOY | $8,206,046 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,554,131 | BOYAmt |
| EOY | $14,493,644 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,355,884 | BOYAmt |
| EOY | $27,266,141 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,910,015 | BOYAmt |
| EOY | $41,759,785 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,555,506 | BOYAmt |
| EOY | $49,965,831 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$3,194,484 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $3,044,254 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Disclosed Org Leg Ctrl | Yes (1) | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | Yes (1) | DisclosedForCharitablePrpsInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $27,247,961 | BeginningYearBalanceAmt |
| Contributions | $757,798 | ContributionsAmt |
| Investment Earnings Or Losses | $2,462,552 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $5,847,696 | OtherExpendituresAmt |
| End Year Balance | $24,620,615 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $23,378,899 | BeginningYearBalanceAmt |
| Contributions | $2,485,599 | ContributionsAmt |
| Investment Earnings Or Losses | $2,449,263 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,065,800 | OtherExpendituresAmt |
| End Year Balance | $27,247,961 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $26,822,193 | BeginningYearBalanceAmt |
| Contributions | $619,321 | ContributionsAmt |
| Investment Earnings Or Losses | -$3,207,315 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $855,300 | OtherExpendituresAmt |
| End Year Balance | $23,378,899 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $21,568,233 | BeginningYearBalanceAmt |
| Contributions | $327,691 | ContributionsAmt |
| Investment Earnings Or Losses | $5,781,569 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $855,300 | OtherExpendituresAmt |
| End Year Balance | $26,822,193 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $21,483,656 | BeginningYearBalanceAmt |
| Contributions | $126,158 | ContributionsAmt |
| Investment Earnings Or Losses | $783,319 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $824,900 | OtherExpendituresAmt |
| End Year Balance | $21,568,233 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,148,619 | OtherCostOrOtherBasisAmt |
| Book Value | $1,148,619 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $40,957,628 | OtherCostOrOtherBasisAmt |
| Depreciation | $32,453,385 | DepreciationAmt |
| Book Value | $8,504,243 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $15,713,155 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,744,387 | DepreciationAmt |
| Book Value | $3,968,768 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $212,409 | OtherCostOrOtherBasisAmt |
| Book Value | $212,409 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $13,834,039 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| ENROLLMENT DEPOSITS AND ADVANCE PAYMENTS | $821,834 |
| LINE OF CREDIT | $2,500,000 |
| AMOUNTS HELD ON BEHALF OF OTHERS | $8,760 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,330,594 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $27,700,531 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $3,044,254 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$7,640,756 | OtherRevenueAmt |
| Revenue Not Reported | -$4,596,502 | RevenueNotReportedAmt |
| Revenue Subtotal | $32,297,033 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$122,300 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$122,300 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $32,174,733 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $27,850,761 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $122,300 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $122,300 | ExpensesNotReportedAmt |
| Expenses Subtotal | $27,728,461 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $7,640,756 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $7,640,756 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $35,369,217 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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, 2024, 2023 AND 2022 WHICH ARE OPEN FOR EXAMINATION BY TAXING AUTHORITIES, GENERALLY THREE YEARS AFTER FILING. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FINANCIAL AID EXPENSE -7,640,756. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | EXPENSE RELATED TO RENTAL ACTIVITIES -122,300. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | EXPENSES RELATED TO RENTAL ACTIVITIES 122,300. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL AID EXPENSE 7,640,756. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THROUGH PRINTED ADMISSIONS MATERIAL, ON WEBSITE, AND EMPLOYMENT HANDBOOK AND APPLICATION | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | MA BALL AND AUCTION | Event1Nm |
| Gross Receipts Event1 | $206,237 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $95,600 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $110,637 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $4,465 | RentFacilityCostsEvent1Amt |
| Entertainment Event1 | $3,695 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $7,868 | OtherDirectExpensesEvent1Amt |
| Event2 | GOLF OUTING | Event2Nm |
| Gross Receipts Event2 | $54,404 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $35,214 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $19,190 | GrossRevenueEvent2Amt |
| Non Cash Prizes Event2 | $90 | NonCashPrizesEvent2Amt |
| Food And Beverage Event2 | $29,231 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $2,281 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $260,641 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $130,814 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $129,827 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $90 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $4,465 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $29,231 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $3,695 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $10,149 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $47,630 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $82,197 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | FINANCIAL AID FOR TUITION | GrantTypeTxt |
| Recipient | 358 | RecipientCnt |
| Non Cash Assistance | $7,640,756 | NonCashAssistanceAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, SCHEDULE I, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ADRIANNE FINLEY ODELL | ||||||||||||||
| HEAD OF SCHOOL | $367,969 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $38,941 | $0 | $406,910 | $0 | $0 | $0 |
| ARMISTEAD WEBSTER | ||||||||||||||
| ASSOCIATE HEAD OF SCHOOL | $205,593 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $22,153 | $0 | $227,746 | $0 | $0 | $0 |
| ROBERT ZAISER | ||||||||||||||
| DIRECTOR OF INSTITUTIONAL ADVANCEMEN | $182,348 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $24,326 | $0 | $206,674 | $0 | $0 | $0 |
| CYNTHIA FENSTERMAKER | ||||||||||||||
| CFO/COO | $145,833 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $21,405 | $0 | $167,238 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | A RESIDENCE FOR PERSONAL USE IS PROVIDED TO THE HEAD OF SCHOOL. THIS WAS NOT CONSIDERED TAXABLE COMPENSATION, AS THE HOUSE IS USED FOR SCHOOL FUNCTIONS AND IT BENEFITS THE SCHOOL TO HAVE THE HEAD OF SCHOOL ON CAMPUS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 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 GOVERNANCE COMMITTEE MONITORS THAT THE STATEMENT HAS BEEN OBTAINED. THE SCHOOL'S EMPLOYEE HANDBOOK AND EMPLOYMENT AGREEMENTS ADDRESS CONFLICTS OF INTEREST FOR EMPLOYEES. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE COMMITTEE OF THE BOARD DETERMINES THE HEAD OF SCHOOL'S SALARY FOR UPCOMING CONTRACT BASING THE DECISION ON FINANCES, BENCHMARKING WITH SIMILAR SIZED SCHOOLS AND PERFORMANCE FACTORS. FOR OTHER EMPLOYEES AN ANNUAL BUDGET IS APPROVED BY THE BOARD WHICH INCLUDES DEDICATED LINES FOR SALARIES AND BENEFITS. BENCHMARKED WITH DATA FROM OTHER COMPARABLE SCHOOLS UTILIZING DATA FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS AND OTHER KEY SOURCES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| SCHEDULE D, PART V, ENDOWMENT FUNDS LINE 1E | AS OF JULY 1, 2024, THE ACADEMY HAD $5,023,096 OF INVESTMENTS WHICH WERE DESIGNATED BY THE BOARD OF TRUSTEES FOR ENDOWMENT. DURING THE YEAR ENDED JUNE 30, 2024, THE BOARD OF TRUSTEES CHOSE TO REMOVE THE DESIGNATION FROM THESE FUNDS TO MAKE THEM AVAILABLE FOR USE IN OPERATIONS IF THE NEED SHOULD ARISE. THE TOTAL AMOUNT REPORTED ON SCHEDULE D, PART V, LINE 1E OTHER EXPENDITURES FOR FACILITIES AND PROGRAMS OF $5,847,696 INCLUDES $5,023,096 OF THE BOARD DESIGNATED ENDOWMENT FUNDS FOR WHICH THE DESIGNATION WAS REMOVED. THE REMAINING $824,600 ON LINE 1E IS THE AMOUNT THAT WAS RELEASED FROM DONOR RESTRICTED ENDOWMENT FOR SPENDING ON OPERATIONS, ACCORDING TO THE SPENDING POLICY OF THE ACADEMY. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SWAIN SCHOOL INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 SOUTH 24TH STREET | AddressLine1Txt |
| City | ALLENTOWN | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 231370506 | EIN |
| Primary Activities | TO SUPPORT MORAVIAN ACADEMY THROUGH MANAGEMENT, ADMINISTRATION, INVESTMENT | PrimaryActivitiesTxt |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 12A, I | PublicCharityStatusTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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