2021-06-14T11:58:32-05:00 2020-07-31 SMITH & HOWARD PC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2019-08-01 237304956 BRANDON HALL SCHOOL INC % ANDY SMITH BRAN 7703948177 1701 Brandon Hall Drive Atlanta GA 30350 DEAN FUSTO PRESIDENT 2021-06-15 true SABRE J LINAHAN P01372980 4048746244 2021-06-15 2019 2022-09-23 18:48:47Z DEAN FUSTO 1701 Brandon Hall Drive Atlanta GA 30350 6896956 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. 8 8 66 6 0 0 220851 697901 7020319 6179572 31124 7396 0 0 7272294 6884869 1229526 1338052 0 0 3900966 3213274 0 0 74336 3227924 2325570 8358416 6876896 -1086122 7973 3793570 3608876 6958624 6765957 -3165054 -3157081 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 5638545 1338052 6179572 THE BRANDON HALL SCHOOL, INC IS AN INDEPENDENT, NONPROFIT, NONSECTARIAN, PRECOLLEGE PREPARATORY, COEDUCATIONAL DAY AND BOYS AND GIRLS BOARDING SCHOOL WHICH PROVIDES CLASSES FOR 139 STUDENTS IN GRADES 6 THROUGH 12. 5638545 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 false false false false false false false false false true 6 0 true 66 true false false false false false false false false false false false false X 8 8 false false false false false false false true true false false true true true true false true true true false GA X ANDY SMITH 7703948177 1701 BRANDON HALL DRIVE ATLANTA GA 30350 X Dean J Fusto PRESIDENT 60.0 0.0 X 165795 0 7444 Johnny Green CHIEF OPERATING OFFICER 60.0 0.0 X 99641 0 7444 Andrew Smith CHIEF FINANCIAL OFFICER 55.0 0.0 X 89814 0 7444 Karen White BOARD CHAIR 1.0 0.0 X 0 0 0 Charles Sheron TRUSTEE 1.0 0.0 X 0 0 0 John Marshall TRUSTEE 1.0 0.0 X 0 0 0 Jorge Lluch TRUSTEE 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 22332 1 false true false FLIK PO BOX 50196 LOS ANGELES CA 90074 FOOD SERVICE 563649 1 592000 105901 6600 697901 TUITION & FEES 6179572 6179572 6179572 2351 2351 0 0 0 0 0 17132 12087 5045 5045 5045 0 0 0 0 0 0 0 0 0 0 6884869 6179572 7396 0 671127 671127 666925 666925 0 373154 246248 121354 5552 0 2461536 1613244 809201 39091 5773 5773 169731 127298 42433 203080 152310 40616 10154 0 7546 7546 37936 37936 0 0 0 1800 1800 37466 33719 3372 375 8298 6342 1245 711 84443 75999 7600 844 0 385837 359067 23019 3751 45505 41374 2793 1338 0 0 397812 370212 23733 3867 0 196961 177265 17726 1970 112654 107021 4506 1127 FOOD SERVICE 371255 371255 PROGRAM EXPENSE 258729 258729 BAD DEBT EXPENSE 212069 212069 AUTO EXPENSES 93607 84247 4680 4680 73652 64094 8682 876 6876896 5638545 1164015 74336 X 1263927 1273237 0 0 0 0 6994 71668 0 0 0 0 0 0 4248 6347 20329 3000 13688338 11512196 2256950 2176142 17132 0 690 690 0 0 171144 77792 52156 0 3793570 3608876 125502 61635 0 0 2513691 1883214 0 0 0 0 0 0 4300000 4800000 0 0 19431 21108 6958624 6765957 X -3165054 -3157081 0 0 -3165054 -3157081 3793570 3608876 7973 X false true X true false X 71603 114231 93453 220851 697901 1198039 0 0 71603 114231 93453 220851 697901 1198039 109223 1088816 15246 12320 3994 31124 2351 65035 0 0 1263074 32239005 0.86204 0.63352 X PART II, LINE 1 In April 2020, the School obtained a Small Business Administration ("SBA") loan under the Paycheck Protection Program ("PPP") totaling $592,000. The PPP loan bears interest at 1.00% and may require repayment under certain circumstances. Under the terms of Coronavirus Aid, Relief, and Economic Securities Act (the "CARES Act"), the School may apply with the lending institution for PPP loan proceeds used within a specified time period to be forgiven, provided the proceeds are used to cover certain payroll and other expenses as defined by the CARES Act. Management believes all PPP loan proceeds have been used to pay qualifying expenses as outlined within the CARES Act and has satisfied all conditions to recognize grant revenues ratably as the qualifying expenses were incurred. Accordingly, the School has recognized grant income for the full amount of the PPP loan in accordance with ASU 2018-08. The School received notification in November 2020 that the PPP loan proceeds were forgiven. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1553864 1553864 9841164 9533573 307591 2293310 1978623 314687 2176142 0 DEPOSITS - FLIK 6463 DEPOSITS - OTHER 7200 OTHER LIABILITIES 7445 21108 X 5710127 5710127 1174742 1174742 6884869 5702154 5702154 1174742 1174742 6876896 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, 2017. PART XI, LINE 4B $1,174,742 - Tuition Assistance netted with income on financials. PART XII, LINE 4B $1,174,742 - 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 221675 East Asia and the Pacific 0 0 Grantmaking FINANCIAL ASSISTANCE 102250 Europe (Including Iceland and Greenland) 0 0 Grantmaking FINANCIAL ASSISTANCE 149250 South Asia 0 0 Grantmaking FINANCIAL ASSISTANCE 161800 South America 0 0 Grantmaking FINANCIAL ASSISTANCE 31950 0 0 0 0 666925 666925 Scholarships and Financial Aid Central America and the Caribbean 6 221675 Tuition Cred fmv Scholarships and Financial Aid. East Asia and the Pacific 6 102250 tuition cred fmv Scholarships and Financial Aid Europe (Including Iceland and Greenland) 3 149250 tuition cred fmv Scholarships and Financial Aid South Asia 5 161800 tuition cred fmv Scholarships and Financial Aid South America 1 31950 tuition cred fmv false false false false false false Part III, Column C Recipients are chosen based on financial need. true Scholarships and Financial Aid 37 671127 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 159795 6000 0 7673 173468 PART VI, LINE 11B The Headmaster and CDO 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