2022-06-15T14:14:38-05:00 2021-07-31 SMITH & HOWARD PC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2020-08-01 237304956 BRANDON HALL SCHOOL INC % TONYA SANDERS STEWART BRAN 7703948177 1701 Brandon Hall Drive Atlanta GA 30350 JOHNNY GREEN COO 7703948177 2022-06-15 true JOHNNY GREEN 999009999 SABRE J LINAHAN P01372980 4048746244 2022-06-15 3 2020 2022-09-23 18:48:47Z JOHNNY GREEN 1701 Brandon Hall Drive Atlanta GA 30350 6284090 false X www.brandonhall.org X 1959 GA THE BRANDON HALL SCHOOL, INC. IS AN INDEPENDENT, NONPROFIT, NONSECTARIAN, PRE-COLLEGE PREPARATORY, COEDUCATIONAL DAY AND BOYS AND GIRLS BOARDING SCHOOL. 9 8 52 8 0 697901 721213 6179572 5562877 7396 0 0 0 6884869 6284090 1338052 1403991 0 0 3213274 2517167 0 0 68597 2325570 2277890 6876896 6199048 7973 85042 3608876 3795273 6765957 6867312 -3157081 -3072039 THE BRANDON HALL SCHOOL, INC. IS AN INDEPENDENT, NONPROFIT, NONSECTARIAN, PRE-COLLEGE PREPARATORY, COEDUCATIONAL DAY AND BOYS AND GIRLS BOARDING SCHOOL WHICH PROVIDE CLASES FOR STUDENTS IN GRADES 6 THROUGH 12. false false 5088957 1403991 5562877 THE BRANDON HALL SCHOOL, INC IS AN INDEPENDENT, NONPROFIT, NONSECTARIAN, PRECOLLEGE PREPARATORY, COEDUCATIONAL DAY AND BOYS AND GIRLS BOARDING SCHOOL WHICH PROVIDES CLASSES FOR 114 STUDENTS IN GRADES 6 THROUGH 12. 5088957 true true false false false false false false false false true false false false true true true false true false false false true false false false false false true true false false false false false false false false true false false false false false false false false true 9 0 true 52 true false false false false false false false false false false false false X 9 8 false false false false false false false true true false false true true true true false true true true false GA X TONYA SANDERS STEWART 7703948177 1701 BRANDON HALL DRIVE ATLANTA GA 30350 X Dean J Fusto PRESIDENT/DEAN 40.0 0.0 X X 165795 0 10510 Johnny Green CHIEF OPERATING OFFICER 40.0 0.0 X 99641 0 7005 ANDREW SMITH CHIEF FINANCIAL OFFICER 40.0 0.0 X 89814 0 7010 Karen White BOARD CHAIR 1.0 0.0 X 0 0 0 Charles Sheron TREASURER 1.0 0.0 X 0 0 0 John Marshall VICE CHAIR 1.0 0.0 X 0 0 0 Jorge Lluch SECRETARY 1.0 0.0 X 0 0 0 Kim Ajy TRUSTEE 1.0 0.0 X 0 0 0 Patrick Hiller TRUSTEE 1.0 0.0 X 0 0 0 Schnell Hart TRUSTEE 1.0 0.0 X 0 0 0 Mark Phillips TRUSTEE 1.0 0.0 X 0 0 0 355250 0 24525 1 false true false FLIK PO BOX 50196 LOS ANGELES CA 90074 FOOD SERVICE 306060 1 602000 119213 26701 721213 TUITION & FEES 5562877 5562877 5562877 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6284090 5562877 0 587556 587556 816435 816435 0 273208 170865 97827 4516 0 1912510 1175763 702436 34311 0 181835 136376 45459 149614 112210 29923 7481 0 5057 5057 45169 45169 0 0 0 7926 96 7830 71941 64747 6475 719 6670 5164 1001 505 114967 103470 10347 1150 0 469953 435307 30200 4446 26273 24778 1455 40 0 0 341691 316501 21958 3232 0 198799 178919 17892 1988 89694 85209 3588 897 FOOD SERVICE 381343 377530 3813 PROGRAM EXPENSE 190046 190046 BAD DEBT EXPENSE 158378 158378 AUTO EXPENSES 76300 68670 3815 3815 93683 80937 11062 1684 6199048 5088957 1041494 68597 X 1273237 1701924 0 0 0 0 71668 109793 0 0 0 0 0 0 6347 5524 3000 0 13688338 11710996 2176142 1977342 0 0 690 690 0 0 77792 0 0 0 3608876 3795273 61635 115645 0 0 1883214 1921308 0 0 0 0 0 0 4800000 4811789 0 0 21108 18570 6765957 6867312 X -3157081 -3072039 0 0 -3157081 -3072039 3608876 3795273 85042 X false true X true false X 114231 93453 220851 697901 721213 1847649 0 0 114231 93453 220851 697901 721213 1847649 66422 1781227 12320 3994 31124 2351 49789 0 0 1897438 30476568 0.93875 0.86204 X PART II, LINE 1 In April 2020, the School obtained a Small Business Administration ("SBA") loan under the Paycheck Protection Program Flexibility Act ("PPPFA") in the amount of $601,900. The Paycheck Protection Program ("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 PPPFA. As of July 31, 2020, management believed all PPP loan proceeds had been used to pay qualifying expenses as outlined within the CARES Act and had satisfied all conditions to recognize grant revenues ratably as the qualifying expenses were incurred. Accordingly, the School recognized grant revenue for the full amount of the PPP loan as of July 31, 2020. In April 2021, the School was notified that the SBA approved its application for complete loan forgiveness. In 2021, the School obtained another SBA loan under the second round of PPPFA in the amount of $602,000. The PPP loan bore interest at 1.00% and followed the repayment terms outlined by the CARES Act and PPPFA. As of July 31, 2021, management believed all PPP loan proceeds had been used to pay qualifying expenses as outlined within the CARES Act and had satisfied all conditions to recognize grant revenues ratably as the qualifying expenses were incurred. Accordingly, the School recognized grant revenue for the full amount of the PPP loan as of July 31, 2021. This loan was forgiven in 2022. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1553864 1553864 9841164 9698205 142959 2293310 2012791 280519 1977342 0 DEPOSITS - FLIK 5964 DEPOSITS - OTHER 5876 OTHER LIABILITIES 6730 18570 X 4963786 27392 27392 4936394 1347696 1347696 6284090 4878744 27392 27392 4851352 1347696 1347696 6199048 PART X, LINE 2 The School is tax exempt entities under Section 501(c)(3) of the Internal Revenue Code (the "Code"). Only unrelated business income, as defined by Section 512(a)(1) of the Code, is subject to income taxes. The School annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the School takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In general, the School is no longer subject to tax examinations for tax years ending before July 31, 2018. PART XI, LINE 4B $1,347,696 - Tuition Assistance netted with income on financials. PART XII, LINE 4B $1,347,696 - Tuition Assistance netted with income on financials. true true false true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 THE SCHOOL'S NONDISCRIMINATORY POLICY IS PUBLISHED WITHIN THE SCHOOL'S INFORMATIONAL BROCHURE WHICH IS DISTRIBUTED TO ALL POTENTIAL PARENTS AND STUDENTS REQUESTING INFORMATION ABOUT BRANDON HALL SCHOOL AS WELL AS TO ALL PARENTS WHO HAVE STUDENTS CURRENTLY ENROLLED AT THE BRANDON HALL SCHOOL. true Central America and the Caribbean 0 0 Grantmaking Financial Assistance 31400 Russia and the Newly Independent States Grantmaking FINANCIAL ASSISTANCE 37850 Middle East and North Africa Grantmaking FINANCIAL ASSISTANCE 271110 Europe (Including Iceland and Greenland) Grantmaking FINANCIAL ASSISTANCE 198600 South Asia Grantmaking FINANCIAL ASSISTANCE 138738 East Asia and the Pacific Grantmaking FINANCIAL ASSISTANCE 138737 0 0 0 0 816435 816435 Scholarships and Financial Aid Central America and the Caribbean 1 31400 Tuition Cred fmv Scholarships and Financial Aid. East Asia and the Pacific 7 138737 tuition cred fmv Scholarships and Financial Aid Europe (Including Iceland and Greenland) 6 198600 tuition cred fmv Scholarships and Financial Aid South Asia 7 138738 tuition cred fmv Scholarships and Financial Aid Middle East and North Africa 8 271110 tuition cred fmv Scholarships and Financial Aid Russia and the Newly Independent States 1 37850 TUITION CREDIT FMV false false false false false false Part III, Column C Recipients are chosen based on financial need. true Scholarships and Financial Aid 34 587556 FMV Tuition Credit Part I, Line 2 Scholarships and financial aid are awarded based on merit and need. X true true X X X false false false false false false false false false Dean J Fusto PRESIDENT/DEAN 159795 6000 3500 7010 176305 X 670 FMV X 1580 THRIFT SHOP VALUE X 12 5176 FMV X Gift Cards 9 2479 FMV X Library Remodel Furniture 5 9750 FMV X Raffle Tickets 2 680 FMV X Miscellaneous 8 6366 FMV false false false PART VI, LINE 11B The Headmaster and COO review the form 990 before filing. Once finalized, the form is distributed to the Board, and it is recorded in the meeting notes. PART VI, LINE 12A No member of the board of Trustees shall use his or her position, or knowledge gained there from, in such a manner that a conflict between the interest of Brandon Hall School or any subgroups thereof and his or her personal interests arises. Each board member has a duty to place the interest of Brandon Hall School foremost in any dealings with the organization and has a continuing responsibility to comply with the requirements of this policy. The conduct of personal business between any board member and Brandon Hall School must be closely monitored. Board members may not obtain for themselves, their relatives, or their friends a material interest of any kind from their association with Brandon Hall School. If a board member has an interest in a proposed transaction with Brandon Hall in the form of a significant personal financial interest in the transaction or in any organization he or she must make full disclosure of such interest before any discussion or negotiation or such transaction. Any board member who is aware of a potential conflict of interest with respect to any matter coming before the board shall not be present for any discussion of or vote in connection with this matter. Except to the extent that the full board may request their presence to aid in the explanation of the matter under discussion. Under no circumstances are they to be present or participate in any vote on a matter in which they may have a potential conflict of interest. PART VI, LINE 15A BOARD PERFORMS AN ANNUAL REVIEW OF THE HEADMASTER/PRESIDENT OF THE ORGANIZATION PART VI, LINE 15B HEADMASTER/PRESIDENT PERFORMS ANNUAL REVIEWS OF KEY PERSONNEL. ALL SALARIES ARE A COMPONENT OF THE BUDGET REVIEWED AND ADOPTED BY THE BOARD PART VI, LINE 19 FORM 990 IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST