APPARO ACADEMY INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- APPARO ACADEMY INC (EIN 20-4497306)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2022-12-14
- IRS object ID
- 202203489349300535
- Schema version
- 2021v4.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-12-14T13:54:01-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 581259294 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BEDINGFIELD MCCUTCHEON & PERRY | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 205 DAVIS RD STE 200 | AddressLine1Txt |
| City | AUGUSTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30907 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 204497306 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | APPARO ACADEMY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | APPA | BusinessNameControlTxt |
| Phone | 7065224222 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3104 SKINNER MILL RD | AddressLine1Txt |
| City | AUGUSTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30909 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | H ELLIS MCCUTCHEON CPA | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 7067248085 | PhoneNum |
| Signature | 2022-12-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | H ELLIS | PersonFirstNm |
| Person Last | MCCUTCHEON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | H ELLIS MCCUTCHEON | PreparerPersonNm |
| PTIN | P01272626 | PTIN |
| Phone | 7067248085 | PhoneNum |
| Preparation | 2022-12-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JENNIFER JONES | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3104 SKINNER MILL RD | AddressLine1Txt |
| City | AUGUSTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30909 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,112,405 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.APPAROACADEMY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2005 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | APPARO ACADEMY OFFERS SPECIALIZED EARLY INTERVENTION AND EDUCATION PROGRAMS DESIGNED TO TEACH CHILDREN 6 YEARS AND YOUNGER IN AN INCLUSIVE AND INTEGRATED SETTING. INDIVIDUALIZED EDUCATION AND A FULL RANGE OF THERAPETIC SERVICES AND FULL TIME RN CARE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 40 | TotalEmployeeCnt |
| Total Volunteers | 45 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $3,133,073 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,450,029 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,003,674 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,188,705 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,019 | PYInvestmentIncomeAmt |
| CY Investment Income | $259,709 | CYInvestmentIncomeAmt |
| PY Other Revenue | $246,884 | PYOtherRevenueAmt |
| CY Other Revenue | $50,726 | CYOtherRevenueAmt |
| PY Total Revenue | $4,387,650 | PYTotalRevenueAmt |
| CY Total Revenue | $3,949,169 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,145,052 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,424,463 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $37,735 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $290,004 | PYOtherExpensesAmt |
| CY Other Expenses | $358,229 | CYOtherExpensesAmt |
| PY Total Expenses | $1,435,056 | PYTotalExpensesAmt |
| CY Total Expenses | $1,782,692 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,952,594 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,166,477 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,487,638 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,830,372 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $400,922 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $577,639 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,086,716 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,252,733 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | APPARO ACADEMY OFFERS SPECIALIZED EARLY INTERVENTION AND EDUCATION PROGRAMS DESIGNED TO TEACH CHILDREN AGE 6 WEEKS TO 8+ YEARS OF AGE IN AN INCLUSIVE AND INTEGRATED SETTING. INDIVIDUALIZED EDUCATION, A FULL RANGE OF THERAPEUTIC SERVICES AND FULL TIME RN CARE ARE PART OF APPARO'S PROGRAM. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,034,550 | ExpenseAmt |
| Revenue | $284,203 | RevenueAmt |
| Desc | APPARO ACADEMY'S 1ST EXEMPT PURPOSE REVOLVES AROUND THE OPERATIONS OF AN ALL INCLUSIVE SCHOOL FOR CHILDREN WITH SPECIAL NEEDS SURROUNDED BY TYPICALLY DEVELOPING CHILDREN AGES 6 WEEKS MONTHS THROUGH 8+ YEARS OF AGE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $646,509 | ExpenseAmt |
| Revenue | $834,138 | RevenueAmt |
| Desc | APPARO'S SECOND EXEMPT PURPOSE IS AN EXTENSION OF SERVICES FOR THE CHILDREN WITH SPECIAL NEEDS. FULL TIME THERAPISTS OFFER SPEECH, PHYSICAL, & ANY OTHER THERAPY DEEMED MEDICALLY NECESSARY TO STUDENTS AND OUTPATIENT CLIENTS. A FULL TIME RN PROVIDES MEDICAL TREATMENT ON AN AS NEEDED BASIS AS WELL. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,681,059 | 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 | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | 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 | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | 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 | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (true) | 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 | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 40 | 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 |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| 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 | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | 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 | false | 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 | H ELLIS MCCUTCHEON CPA | PersonNm |
| Phone | 7065224222 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 205 DAVIS RD SUITE 200 | AddressLine1Txt |
| City | AUGUSTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30907 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JENNIFER JONES | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | Yes (X) | $105,170 | $0 | $0 |
| AHMAD AL-BASHEER | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOHN CATES | ||||||
| BOARD CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| H ELLIS MCCUTCHEON CPA | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOSH GAUDIN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOHN STEWART MD | ||||||
| VICE CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| WILL CAGLE MD | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MELISSA L HOPKINS MPT | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JEFF RICHARDS | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KELLY HITCHCOCK RN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARCIE WILHELMI | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BOB WILLS | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $105,170 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Federated Campaigns | $314,774 | FederatedCampaignsAmt |
| All Other Contributions | $2,135,255 | AllOtherContributionsAmt |
| Total Contributions | $2,450,029 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| THERAPY SERVICES | 623990 | $913,162 | $913,162 |
| TUITION & FEES | 624410 | $275,543 | $275,543 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,188,705 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$3,886 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$3,886 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $404,977 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $141,382 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $263,595 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $263,595 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $263,595 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $72,514 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $21,854 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $50,660 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Total Revenue Column | $66 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $66 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $66 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,949,169 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,448,480 | RelatedOrExemptFuncIncomeAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,246,024 | TotalAmt |
| Program Services | $1,175,918 | ProgramServicesAmt |
| Management And General | $35,053 | ManagementAndGeneralAmt |
| Fundraising | $35,053 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,176 | TotalAmt |
| Program Services | $81,282 | ProgramServicesAmt |
| Management And General | $1,894 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,263 | TotalAmt |
| Program Services | $89,899 | ProgramServicesAmt |
| Management And General | $2,682 | ManagementAndGeneralAmt |
| Fundraising | $2,682 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,587 | TotalAmt |
| Program Services | $12,228 | ProgramServicesAmt |
| Management And General | $1,359 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $144,614 | TotalAmt |
| Program Services | $144,614 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,519 | TotalAmt |
| Program Services | $6,519 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,303 | TotalAmt |
| Program Services | $12,376 | ProgramServicesAmt |
| Management And General | $927 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,773 | TotalAmt |
| Program Services | $12,618 | ProgramServicesAmt |
| Management And General | $3,155 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,752 | TotalAmt |
| Program Services | $22,752 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,237 | TotalAmt |
| Program Services | $6,590 | ProgramServicesAmt |
| Management And General | $1,647 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,688 | TotalAmt |
| Program Services | $65,510 | ProgramServicesAmt |
| Management And General | $3,178 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,104 | TotalAmt |
| Program Services | $27,834 | ProgramServicesAmt |
| Management And General | $7,270 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REPAIRS & MTNC | $17,013 | $13,826 | $3,187 |
| BANK & CC FEES | $8,896 | $7,063 | $1,833 |
| OTHER | $1,761 | $1,761 | |
| DUES & SUBSCRIPTIONS | $1,569 | $1,569 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $413 | TotalAmt |
| Program Services | $269 | ProgramServicesAmt |
| Management And General | $144 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,782,692 | TotalAmt |
| Program Services | $1,681,059 | ProgramServicesAmt |
| Management And General | $63,898 | ManagementAndGeneralAmt |
| Fundraising | $37,735 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $879,703 | BOYAmt |
| EOY | $922,238 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,176,484 | BOYAmt |
| EOY | $1,198,074 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,269,931 | BOYAmt |
| EOY | $1,009,122 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,556 | BOYAmt |
| EOY | $79,025 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,205,908 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $204,635 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,081,851 | BOYAmt |
| EOY | $1,001,273 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,556 | BOYAmt |
| EOY | $20,960 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,557 | BOYAmt |
| EOY | $2,599,680 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,487,638 | BOYAmt |
| EOY | $6,830,372 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,351 | BOYAmt |
| EOY | $173,837 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,391 | BOYAmt |
| EOY | $22,051 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $338,410 | BOYAmt |
| EOY | $301,639 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,770 | BOYAmt |
| EOY | $80,112 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $400,922 | BOYAmt |
| EOY | $577,639 | 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 | $1,580,073 | BOYAmt |
| EOY | $5,054,659 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,506,643 | BOYAmt |
| EOY | $1,198,074 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,086,716 | BOYAmt |
| EOY | $6,252,733 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,487,638 | BOYAmt |
| EOY | $6,830,372 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,166,477 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$8,959 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $8,499 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $27,854 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $379,918 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,179,079 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,133,073 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,450,029 | CurrentTaxYearAmt |
| Total | $7,169,953 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $358,489 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,258,167 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,257,399 | CurrentTaxYearAmt |
| Total | $2,874,055 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $27,854 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $379,918 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,537,568 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,391,240 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,707,428 | CurrentTaxYearAmt |
| Total | $10,044,008 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $10,044,008 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $85 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $233 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,413 | CurrentTaxYearMinus2YearsAmt |
| Total | $2,731 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $85 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $233 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,413 | CurrentTaxYearMinus2YearsAmt |
| Total | $2,731 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $27,939 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $380,151 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,539,981 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,391,240 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,707,428 | CurrentTaxYearAmt |
| Total | $10,046,739 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99970 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99960 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributions | $20,960 | ContributionsAmt |
| End Year Balance | $20,960 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $480,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $44,617 | DepreciationAmt |
| Book Value | $435,383 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $352,142 | OtherCostOrOtherBasisAmt |
| Depreciation | $32,057 | DepreciationAmt |
| Book Value | $320,085 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $373,766 | OtherCostOrOtherBasisAmt |
| Depreciation | $127,961 | DepreciationAmt |
| Book Value | $245,805 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,001,273 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| 2021 ADDITION IN PROGRESS | $2,599,125 |
| SECURITY DEPOSIT | $555 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,599,680 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ACCCRUED LIABILITES | Desc |
| Amt | $80,112 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $80,112 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $3,949,169 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $3,949,169 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $3,949,169 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,774,193 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,774,193 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $8,499 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $8,499 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,782,692 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 4, PART XII, LINE 4B | FormAndLineReferenceDesc |
| Explanation | BOOK / TAX DEPRECIATION DIFFERENCE 8,499 | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF TOURNAMENT | Event1Nm |
| Gross Receipts Event1 | $72,514 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $72,514 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $380 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $21,474 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $72,514 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $72,514 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $380 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $21,474 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $21,854 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $50,660 | NetIncomeSummaryAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | H ELLIS MCCUTCHEON | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | TREASURER | RelationshipDescriptionTxt |
| Transaction | $1,000 | TransactionAmt |
| Transaction | YEARLY TAX PREP | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART V | FormAndLineReferenceDesc |
| Explanation | H ELLIS MCCUTCHEON IS THE BOARD TREASURER AND CHARGES APPARO FOR TAX RETURN PREPAREATION. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | APPARO ACADEMY OFFERS SPECIALIZED EARLY INTERVENTION AND EDUCATION PROGRAMS DESIGNED TO TEACH CHILDREN AGE 6 WEEKS TO 8+ YEARS OF AGE IN AN INCLUSIVE AND INTEGRATED SETTING. INDIVIDUALIZED EDUCATION, A FULL RANGE OF THERAPEUTIC SERVICES AND FULL TIME RN CARE ARE PART OF APPARO'S PROGRAM. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE BOARD IS PROVIDED WITH A COPY OF THE FORM 990 IN ADVANCE OF THE BOARD MEETING. ANY QUESTIONS ARE ANSWERED BY THE FINANCE COMMITTEE. A VOTE IS TAKE TO APPROVE THE RETURN BEFORE THE CPA IS GIVEN AUTHORITY TO FILE THE TAX RETURN. |
| FORM 990, PAGE 6, PART VI, LINE 15A | BOARD APPROVED AND INDUSTRY PUBLISHED DATA USED TO DETERMINE APPROPRIATE SALARY RANGES. |
| FORM 990, PAGE 6, PART VI, LINE 15B | INDUSTRY PUBLISHED DATA USED TO DETERMINE APPROPRIATE SALARY RANGES AND FINAL AGREEMENT APPROVED BY THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 19 | ALL DOCUMENTS MADE AVAILALBE UPON REQUEST & APPROVAL OF THE BOARD. |
| FORM 990, PART XI, LINE 9 | BOOK / TAX DEPRECIATION DIFFERENCE 8,499 |
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