CHILDRENS SCHOOL INC: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- CHILDRENS SCHOOL INC (EIN 58-1091170)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-03-28
- IRS object ID
- 202210879349300591
- Schema version
- 2020v4.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-03-28T21:25:35-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITH & HOWARD PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 271 17TH STREET NW SUITE 1600 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30363 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581091170 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Children's School | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % ROSLYN BENJAMIN | InCareOfNm |
| Business Name Control | CHIL | BusinessNameControlTxt |
| Phone | 4048736985 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 345 Tenth Street NE | AddressLine1Txt |
| City | Atlanta | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30309 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROSLYN BENJAMIN | PersonNm |
| Person Title | CFO/PRESIDENT | PersonTitleTxt |
| Phone | 4048736985 | PhoneNum |
| Signature | 2022-05-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | ROSLYN | PersonFirstNm |
| Person Last | BENJAMIN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SABRE J LINAHAN | PreparerPersonNm |
| PTIN | P01372980 | PTIN |
| Phone | 4048746244 | PhoneNum |
| Preparation | 2022-05-16 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROSLYN BENJAMIN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 345 Tenth Street NE | AddressLine1Txt |
| City | Atlanta | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30309 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $13,709,344 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | wwww.tcsatl.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1970 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF THE CHILDREN'S SCHOOL IS TO ENRICH MINDS AND INSPIRE DREAMS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 121 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $220,844 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,326,023 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,187,581 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,368,991 | CYProgramServiceRevenueAmt |
| PY Investment Income | $217,069 | PYInvestmentIncomeAmt |
| CY Investment Income | $289,110 | CYInvestmentIncomeAmt |
| PY Other Revenue | $20,045 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $10,645,539 | PYTotalRevenueAmt |
| CY Total Revenue | $10,984,124 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,210,096 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,195,479 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,667,228 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,168,872 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $406,891 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,003,725 | PYOtherExpensesAmt |
| CY Other Expenses | $2,894,797 | CYOtherExpensesAmt |
| PY Total Expenses | $10,881,049 | PYTotalExpensesAmt |
| CY Total Expenses | $10,259,148 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$235,510 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $724,976 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $23,505,965 | TotalAssetsBOYAmt |
| Total Assets EOY | $24,667,730 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $10,253,712 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $10,091,585 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $13,252,253 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $14,576,145 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF THE CHILDREN'S SCHOOL IS TO ENRICH MINDS AND INSPIRE DREAMS. THE CHILDREN'S SCHOOL IS A PROGRESSIVE ELEMENTARY SCHOOL SERVING STUDENTS FROM AGE 3 THROUGH EIGHTH GRADE IN A DIVERSE COMMUNITY IN MIDTOWN ATLANTA. GROUNDED IN PRINCIPLES OF EXCELLENCE, INNOVATION AND PLAY, THE CHILDREN'S SCHOOL GRADUATES PASSION-DRIVEN YOUNG ADULTS WHO LEAD LIVES OF PURPOSE IN AN INTERCONNECTED WORLD. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $7,576,124 | ExpenseAmt |
| Grant | $1,195,479 | GrantAmt |
| Revenue | $9,254,533 | RevenueAmt |
| Desc | ELEMENTARY SCHOOL EDUCATION SERVICES PROVIDED TO 362 STUDENTS FROM AGE 3 - GRADE 8 FOR 175 INSTRUCTIONAL DAYS. THE CHILDREN'S SCHOOL'S CURRICULUM STRIVES TO INSTILL IN EACH CHILD THE CONFIDENCE TO TAKE RESPONSIBILITY FOR THEIR EDUCATION AT AN EARLY AGE. WE INCORPORATE A HANDS-ON APPROACH TO LEARNING, ENCOURAGING CREATIVITY AND SELF-RELIANCE. SCHOLASTIC RECORDS PROVE STUDENTS REALIZE NOT ONLY ACADEMIC POTENTIAL BUT ALSO STRENGTHENED SELF-IMAGE, EMOTIONAL SKILLS AND LIFELONG LEARNING SKILLS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $82,574 | ExpenseAmt |
| Revenue | $100,868 | RevenueAmt |
| Desc | THE EXTENDED DAY AND SUMMER LEARNING PROGRAM (EDSL) INCLUDES DISCOVERY & EPIC OPEN UNTIL 6 PM EACH SCHOOL DAY, SERVING UP TO 60 STUDENTS; AN ENRICHMENT PROGRAM, OFFERING OVER 4 CLASSES SERVING 21 STUDENTS IN TWO SESSIONS; A VIBRANT PERFORMING ARTS PROGRAM, WITH CHORUS, BAND, TCS PLAYERS, JR. PLAYERS, AND LEGO ROBOTICS IN WHICH 118 STUDENTS PARTICIPATE. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $11,125 | ExpenseAmt |
| Revenue | $13,590 | RevenueAmt |
| Desc | TCS SUMMER CAMP OFFERS SEVERAL PROGRAMS SERVING CHILDREN FROM 3 YEARS OLD - 8TH GRADE. DISCOVERY SUMMER CAMP IS GEARED FOR STUDENTS UP TO RISING 3RD GRADERS AND IS DESIGNED TO KEEP BRAINS BUZZING AND HANDS MOVING AND IS THE PERFECT BALANCE OF PLAY AND EDUCATION. DISCOVER CAMPS OFFER 7 WEEKLY THEMED SUMMER SESSIONS, WITH APPROXIMATELY 120-150 STUDENTS PARTICIPATING IN EACH SESSION. INNOVATOR'S PLAYGROUND SERVES RISING THIRD THROUGH EIGHTH GRADERS AND IS A SPACE WHERE PLAY, PASSION AND PURPOSE CONVERGE. THE CAMPS OFFER CHALLENGE-BASED PROGRAMMING WITH ACCESS TO THE LATEST TECHNOLOGY, DESIGN THINKING AND PROJECT AND PASSION-BASED LEARNING IN 5 SESSIONS. TCS SUMMER BRIDGE CAMP IS FOR RISING KINDERGARTENERS THROUGH RISING THIRD GRADERS AND IS OPEN ONLY TO STUDENTS OF TCS. FEATURING A LOW STUDENT/TEACHER RATIO AND INDIVIDUALIZED CURRICULUM, SUMMER BRIDGE HELPS LEARNING LAST ALL SUMMER IN FOUR WEEKLY SESSIONS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $7,669,823 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | Yes (true) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 57 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 121 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROSLYN BENJAMIN | PersonNm |
| Phone | 4048736985 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 345 TENTH STREET NE | AddressLine1Txt |
| City | Atlanta | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30309 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| Nishant Mehta | ||||||||
| Head of School/President&CEO | 50.0 | 0.0 | Yes (X) | $181,829 | $0 | $29,074 | ||
| Erika Ellison | ||||||||
| Asst Head - Business Operation | 50.0 | 0.0 | Yes (X) | $149,719 | $0 | $11,749 | ||
| Vernon Broyles | ||||||||
| Asst Head of School for academ | 50.0 | 0.0 | $134,253 | $0 | $15,664 | Yes (X) | ||
| Roslyn Benjamin | ||||||||
| HEAD OF SCHOOL/PRESIDENT & CEO | 50.0 | 0.0 | Yes (X) | $137,300 | $0 | $9,469 | ||
| Nicole Butts | ||||||||
| Asst Head-School for Advanceme | 50.0 | 0.0 | $118,877 | $0 | $6,050 | Yes (X) | ||
| Kathleen Cole | ||||||||
| Director of Human Resources | 50.0 | 0.0 | $105,235 | $0 | $15,565 | Yes (X) | ||
| Tim Campbell | ||||||||
| Controller | 50.0 | 0.0 | Yes (X) | $72,827 | $0 | $11,579 | ||
| Kristen Barnett | ||||||||
| VICE CHAIR | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Cynthia Livingston | ||||||||
| BOARD MEMBER | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Jane Gore | ||||||||
| SECRETARY | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| John Bell | ||||||||
| BOARD Chair | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Jennifer Burns | ||||||||
| Board Member | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Amy Hayes | ||||||||
| Board Member | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Damian Kavanagh | ||||||||
| Board Member | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Doris Lee | ||||||||
| Board Member | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Mike Ryan | ||||||||
| Board Member | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Laura Melton | ||||||||
| TREASURER | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Kate Nazzaro | ||||||||
| Board Member | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Ryan Greene | ||||||||
| BOARD MEMBER | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Kerri Murphy | ||||||||
| BOARD MEMBER | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Fabienne Lauture | ||||||||
| BOARD MEMBER | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Latresa McLawhorn Ryan | ||||||||
| BOARD MEMBER | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Marc Sullivan | ||||||||
| BOARD MEMBER | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $900,040 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $99,150 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| TECHNICAL MANAGEMENT SERVICES | |||||
| 515 CARTER RD | GRIFFIN | GA | 30224 | FACILITIES MGMT | $375,022 |
| INFINITY | |||||
| 1040 BOULEVARD SE STE H | ATLANTA | GA | 30312 | INFORMATION TECH | $141,553 |
| HANOVER INSURANCE COMPANY | |||||
| 1 CONCOURSE PKWY NE STE700 | ATLANTA | GA | 30328 | INSURANCE | $135,463 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| Fundraising | $0 | FundraisingAmt |
| Government Grants | $1,020,234 | GovernmentGrantsAmt |
| All Other Contributions | $305,789 | AllOtherContributionsAmt |
| Total Contributions | $1,326,023 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| TUITION | $9,254,533 | $9,254,533 |
| DISCOVERY PROGRAM AND CAMP | $114,458 | $114,458 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,368,991 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $31,580 | TotalRevenueColumnAmt |
| Exclusion | $31,580 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,931,401 | SecuritiesAmt |
| Other | $51,349 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,725,220 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $206,181 | SecuritiesAmt |
| Other | $51,349 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $257,530 | TotalRevenueColumnAmt |
| Exclusion | $257,530 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,984,124 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,368,991 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $289,110 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,195,479 | TotalAmt |
| Program Services | $1,195,479 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $477,063 | TotalAmt |
| Program Services | $350,928 | ProgramServicesAmt |
| Management And General | $103,284 | ManagementAndGeneralAmt |
| Fundraising | $22,851 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,726,658 | TotalAmt |
| Program Services | $3,476,930 | ProgramServicesAmt |
| Management And General | $1,023,321 | ManagementAndGeneralAmt |
| Fundraising | $226,407 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $125,490 | TotalAmt |
| Program Services | $92,310 | ProgramServicesAmt |
| Management And General | $27,169 | ManagementAndGeneralAmt |
| Fundraising | $6,011 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $481,788 | TotalAmt |
| Program Services | $354,403 | ProgramServicesAmt |
| Management And General | $104,307 | ManagementAndGeneralAmt |
| Fundraising | $23,078 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $357,873 | TotalAmt |
| Program Services | $263,251 | ProgramServicesAmt |
| Management And General | $77,480 | ManagementAndGeneralAmt |
| Fundraising | $17,142 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,486 | TotalAmt |
| Management And General | $35,486 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,950 | TotalAmt |
| Management And General | $45,950 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,183 | TotalAmt |
| Management And General | $19,183 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,708 | TotalAmt |
| Program Services | $1,821 | ProgramServicesAmt |
| Management And General | $26,318 | ManagementAndGeneralAmt |
| Fundraising | $3,569 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,011 | TotalAmt |
| Program Services | $5,266 | ProgramServicesAmt |
| Fundraising | $20,745 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $355,302 | TotalAmt |
| Program Services | $174,027 | ProgramServicesAmt |
| Management And General | $107,443 | ManagementAndGeneralAmt |
| Fundraising | $73,832 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $392,772 | TotalAmt |
| Program Services | $298,507 | ProgramServicesAmt |
| Management And General | $94,265 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $764,986 | TotalAmt |
| Program Services | $581,434 | ProgramServicesAmt |
| Management And General | $183,552 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,602 | TotalAmt |
| Program Services | $7,602 | ProgramServicesAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,661 | TotalAmt |
| Management And General | $32,661 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $655,518 | TotalAmt |
| Program Services | $498,194 | ProgramServicesAmt |
| Management And General | $157,324 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,027 | TotalAmt |
| Program Services | $96,453 | ProgramServicesAmt |
| Management And General | $29,574 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SCHOOL ACTIVITIES | $94,865 | $94,865 | ||
| MATERIALS & SUPPLIES | $77,457 | $77,457 | ||
| BAD DEBT - TUITION | $62,822 | $15,077 | $47,745 | |
| PROFESSIONAL DEVELOPMENT | $60,507 | $37,442 | $9,809 | $13,256 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,940 | TotalAmt |
| Program Services | $48,377 | ProgramServicesAmt |
| Management And General | $57,563 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,259,148 | TotalAmt |
| Program Services | $7,669,823 | ProgramServicesAmt |
| Management And General | $2,182,434 | ManagementAndGeneralAmt |
| Fundraising | $406,891 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,554,740 | BOYAmt |
| EOY | $3,962,592 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $403,472 | BOYAmt |
| EOY | $137,201 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,000 | BOYAmt |
| EOY | $620,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,434,032 | BOYAmt |
| EOY | $5,628,933 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,827 | BOYAmt |
| EOY | $40,144 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $19,923,283 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $9,789,088 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,717,834 | BOYAmt |
| EOY | $10,134,195 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,277,060 | BOYAmt |
| EOY | $4,144,665 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,505,965 | BOYAmt |
| EOY | $24,667,730 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,766,230 | BOYAmt |
| EOY | $591,036 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,166,823 | BOYAmt |
| EOY | $7,106,429 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,705,000 | BOYAmt |
| EOY | $1,705,000 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $615,659 | BOYAmt |
| EOY | $689,120 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,253,712 | BOYAmt |
| EOY | $10,091,585 | 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 | $12,436,740 | BOYAmt |
| EOY | $13,313,101 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $815,513 | BOYAmt |
| EOY | $1,263,044 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,252,253 | BOYAmt |
| EOY | $14,576,145 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,505,965 | BOYAmt |
| EOY | $24,667,730 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $724,976 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $598,916 | NetUnrlzdGainsLossesInvstAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,525,398 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,323,089 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $348,978 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $220,844 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,326,023 | CurrentTaxYearAmt |
| Total | $5,744,332 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,525,398 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,323,089 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $348,978 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $220,844 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,326,023 | CurrentTaxYearAmt |
| Total | $5,744,332 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $838,176 | SubstantialContributorsTotAmt |
| Public Support Total170 | $4,906,156 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $52,919 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $58,160 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $66,373 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $66,054 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,580 | CurrentTaxYearAmt |
| Total | $275,086 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,475 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $421 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $91 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $10,987 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $6,030,405 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $46,948,632 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.81357 | PublicSupportCY170Pct |
| Public Support PY170 | 0.76629 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,348,803 | BeginningYearBalanceAmt |
| Contributions | $55,259 | ContributionsAmt |
| Investment Earnings Or Losses | $729,162 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $4,133,224 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,327,171 | BeginningYearBalanceAmt |
| Contributions | $29,231 | ContributionsAmt |
| Investment Earnings Or Losses | $22,541 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $30,140 | AdministrativeExpensesAmt |
| End Year Balance | $3,348,803 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,147,411 | BeginningYearBalanceAmt |
| Contributions | $15,241 | ContributionsAmt |
| Investment Earnings Or Losses | $180,655 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $16,136 | AdministrativeExpensesAmt |
| End Year Balance | $3,327,171 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,868,420 | BeginningYearBalanceAmt |
| Contributions | $7,300 | ContributionsAmt |
| Investment Earnings Or Losses | $208,442 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $4,435 | OtherExpendituresAmt |
| Administrative Expenses | $3,932,316 | AdministrativeExpensesAmt |
| End Year Balance | $3,147,411 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,339,172 | BeginningYearBalanceAmt |
| Contributions | $2,418,062 | ContributionsAmt |
| Investment Earnings Or Losses | $317,313 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $93,401 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $112,726 | AdministrativeExpensesAmt |
| End Year Balance | $6,868,420 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.86290 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.11730 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.01980 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $895,349 | OtherCostOrOtherBasisAmt |
| Book Value | $895,349 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,830,041 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,103,183 | DepreciationAmt |
| Book Value | $2,726,858 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,320,813 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,115,020 | DepreciationAmt |
| Book Value | $6,205,793 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,664,854 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,358,659 | DepreciationAmt |
| Book Value | $306,195 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $212,224 | OtherCostOrOtherBasisAmt |
| Depreciation | $212,224 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $10,134,195 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER LIABILITIES | Desc |
| Amt | $689,120 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $689,120 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $10,505,787 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $598,916 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $598,916 | RevenueNotReportedAmt |
| Revenue Subtotal | $9,906,871 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $19,183 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $1,058,070 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,077,253 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $10,984,124 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,181,895 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $9,181,895 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $19,183 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $1,058,070 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,077,253 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $10,259,148 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part V, Question 4 | THE CHILDREN'S SCHOOL ENDOWMENT IS INTENDED TO PROVIDE SUPPORT TO THE SCHOOL IN PERPETUITY. EACH YEAR, AT LEAST 10% OF ALL COLLECTIONS FROM THE ANNUAL FUND AND ANY CAPITAL CAMPAIGN, NET OF EXPENSES, SHALL BE DESIGNATED BY THE BOARD AS BOARD DESIGNATED ENDOWMENT FUNDS. AT THE TIME THAT THE ENDOWMENT FUND REACHES $1,000,000, AN INVESTMENT MANAGER WAS TO INVEST THE PORTFOLIO, WITH A GOAL TO PRESERVE THE REAL PURCHASING POWER OF THE ASSETS AND MAXIMIZE YIELD ON INVESTMENT WHILE DIVERSIFYING RISK. THE OBJECTIVE IS TO ATTAIN A REAL TOTAL RETURN OF AT LEAST 5% OVER THE LONG TERM. AFTER THE FUND REACHES $2,000,000, THE DISTRIBUTION OF SPENDABLE INCOME TO SUPPORT OPERATION OF THE SCHOOL WILL BE 0-5% OF THE AVERAGE MARKET VALUE FOR THE PRECEDING 12 QUARTERS. |
| Schedule D, Part X, Question 2 | TCS is a not-for-profit organization that is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The Association is included in TCS's consolidated income tax return. The School annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the School meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In the normal course of business, the School is subject to examination by the federal and state taxing authorities. In general, the School is no longer subject to tax examinations for tax years ending before June 30, 2018. |
| Schedule D, Part XI, Question 4b | $1,058,070 was originally included as an expense in the revenue section of the audit, because it was the amount by which tuition income was reduced due to grants. |
| Schedule D, Part XII, Question 4b | $1,058,070 was originally included as an expense in the revenue section of the audit, because it was the amount by which tuition income was reduced due to grants. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule E, Question 3 | FormAndLineReferenceDesc |
| Explanation | NONDISCRIMINATORY POLICY IS PUBLISHED IN VARIOUS LOCAL NEWSPAPERS AND JOURNALS DURING THE PERIOD OF SOLICITATION FOR STUDENTS. THE POLICY IS ALSO PUBLISHED ON THE ORGANIZATION'S WEBSITE AND IN ADMISSION BROCHURES. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Need Based Financial Assistance | GrantTypeTxt |
| Recipient | 106 | RecipientCnt |
| Non Cash Assistance | $1,195,479 | NonCashAssistanceAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Non Cash Assistance | Financial Aid | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Question 2 | FormAndLineReferenceDesc |
| Explanation | The Children's School uses TADS to calculate need of individuals who apply. From this information, we add information the family provides directly to the school on our form. In addition, we require the individuals to provide copies of tax returns, W-2's, 1099's and any other income form. Based on need, we award financial aid, giving priority to returning students. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (true) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (true) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount |
|---|---|---|---|---|---|---|
| Nishant Mehta | ||||||
| Head of School/President&CEO | $151,424 | $30,405 | $19,605 | $9,903 | $211,337 | |
| Erika Ellison | ||||||
| Asst Head - Business Operation | $142,800 | $619 | $4,577 | $8,043 | $162,339 | $6,300 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Question 4b | The Children's School maintains a nonqualified plan for key employees. Total expense the year ending June 30, 2021 was $12,000. This amount was reported as deferred compensation. |
| Schedule J, Part I, Question 7 | The Children's School executive committee assesses performance each year based on assessment criteria. Based on this evaluation, the board awards a bonus, based on performance, with a cap of the total amount that can be awarded. |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship With Org | Board Member | RelationshipWithOrgTxt |
| Cash Grant | $5,000 | CashGrantAmt |
| Type Of Assistance | FINANCIAL AID | TypeOfAssistanceTxt |
| Assistance Purpose | FINANCIAL ASSISTANCE | AssistancePurposeTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Question 11B | The Children's School Head of School and finance committee reviewed the Form 990 in its entirety. The Board is given access to the tax return prior to filing. |
| Form 990, Part VI, Question 12C | The Children's School has a written conflict of interest policy that is updated and signed by all employees, trustees and major independent contractors annually. Copies of this policy are kept in the business officer's office. |
| Form 990, Part VI, Question 15a & 15b | THE COMPENSATION FOR THE HEAD OF THE SCHOOL IS SET BY CONTRACT AND IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS USES BOARD SOURCE, AND THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS) BENCHMARKING REPORTS TO DETERMINE IF THE COMPENSATION IS COMPETITIVE. IN ADDITION, THE BOARD REVIEWS THE SOUTHERN ASSOCIATION OF INDEPENDENT SCHOOLS AND LOCAL COMPETITIVE SCHOOL SALARIES AND BENEFITS BY COMPARING OTHER COMPENSATION THROUGH THE 990 REPORTING ON GUIDESTAR. THE HEAD OF SCHOOL SETS THE SALARIES FOR THE BUSINESS MANAGER, THE ASSOCIATE HEAD OF SCHOOL AND THE DIRECTOR OF HUMAN RESOURCES. THESE SALARIES ARE REVIEWED AGAINST COMPARABLE SCHOOLS THROUGH GUIDESTAR AND BENCHMARKING THROUGH NAIS. |
| Form 990, Part VI, Question 19 | The Children's School maintains its governing documents, conflict of interest policy and financial statement on site in the Business Managers office. These documents are made available to the public, school's donors, bank officers, and parents for review in the office upon request. |
| Form 990, Part VIII, Line 1e | IN APRIL 2020, THE SCHOOL OBTAINED A SMALL BUSINESS ADMINISTRATION LOAN UNDER THE PAYCHECK PROTECTION PROGRAM ("PPP") IN THE AMOUNT OF $1,020,234. THE PPP LOAN BORE INTEREST AT 1.00% AND FOLLOWED THE REPAYMENT TERMS OUTLINED BY THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITIES ACT (THE "CARES ACT") AND THE PAYCHECK PROTECTION PROGRAM FLEXIBILTY ACT ("PPPFA"). IN AUGUST 2021, THE SCHOOL OBTAINED PPPFA LOAN FORGIVENESS AND RECOGNIZED THE FUNDS AS REVENUE IN THE ACCOMPANYING CONSOLIDATED STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS. Form 990, Part XII, Line 2b, Consolidation For tax purposes, The Children's School is consolidated with a disregarded association, The Children's School Parents' Association, and treated as one, combined legal entity. |
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