APPARO ACADEMY INC: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- APPARO ACADEMY INC (EIN 20-4497306)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2021-12-10
- IRS object ID
- 202133449349300808
- Schema version
- 2020v4.0
- 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 | 2021-12-10T09:48:22-06:00 | ReturnTs |
| Tax Period End | 2021-06-30 | 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 | 2020-07-01 | 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 | 2021-11-30 | 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 | 2021-11-30 | PreparationDt |
| 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 | 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 | $4,391,240 | 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 5 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 | 37 | TotalEmployeeCnt |
| Total Volunteers | 35 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,179,079 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,133,073 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $297,612 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,003,674 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,413 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,019 | CYInvestmentIncomeAmt |
| PY Other Revenue | $35,945 | PYOtherRevenueAmt |
| CY Other Revenue | $246,884 | CYOtherRevenueAmt |
| PY Total Revenue | $1,515,049 | PYTotalRevenueAmt |
| CY Total Revenue | $4,387,650 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $477,920 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,145,052 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,828 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $283,074 | PYOtherExpensesAmt |
| CY Other Expenses | $290,004 | CYOtherExpensesAmt |
| PY Total Expenses | $760,994 | PYTotalExpensesAmt |
| CY Total Expenses | $1,435,056 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $754,055 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,952,594 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,587,597 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,487,638 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $438,562 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $400,922 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,149,035 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,086,716 | 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 13 MONTHS TO 5 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 | $851,364 | ExpenseAmt |
| Revenue | $216,615 | 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 13 MONTHS THROUGH 5 YEARS OF AGE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $535,539 | ExpenseAmt |
| Revenue | $787,059 | 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 | $1,386,903 | 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 | false | 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 | 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 | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 37 | 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) | $109,500 | $0 | $0 |
| AHMAD AL-BASHEER | ||||||
| BOARD MEMBER | 2.00 | 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 | 2.00 | 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 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MELISSA L HOPKINS MPT | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JEFF RICHARDS | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KELLY HITCHCOCK RN | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARCIE WILHELMI | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BOB WILLS | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $109,500 | 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 | $57,941 | FederatedCampaignsAmt |
| All Other Contributions | $3,075,132 | AllOtherContributionsAmt |
| Total Contributions | $3,133,073 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| THERAPY SERVICES | 623990 | $787,059 | $787,059 |
| TUITION & FEES | 624410 | $216,615 | $216,615 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,003,674 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,019 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,019 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $50,609 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $3,590 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $47,019 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PPP LOAN FORGIVENESS | Desc |
| Total Revenue Column | $199,865 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $199,865 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $199,865 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,387,650 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,207,558 | RelatedOrExemptFuncIncomeAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,003,537 | TotalAmt |
| Program Services | $983,466 | ProgramServicesAmt |
| Management And General | $20,071 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,039 | TotalAmt |
| Program Services | $66,678 | ProgramServicesAmt |
| Management And General | $1,361 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,476 | TotalAmt |
| Program Services | $72,006 | ProgramServicesAmt |
| Management And General | $1,470 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,982 | TotalAmt |
| Program Services | $11,684 | ProgramServicesAmt |
| Management And General | $1,298 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,302 | TotalAmt |
| Program Services | $107,302 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,119 | TotalAmt |
| Program Services | $2,119 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,293 | TotalAmt |
| Program Services | $12,542 | ProgramServicesAmt |
| Management And General | $751 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,124 | TotalAmt |
| Program Services | $15,299 | ProgramServicesAmt |
| Management And General | $3,825 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,799 | TotalAmt |
| Program Services | $9,603 | ProgramServicesAmt |
| Management And General | $196 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,465 | TotalAmt |
| Program Services | $10,772 | ProgramServicesAmt |
| Management And General | $2,693 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,094 | TotalAmt |
| Program Services | $62,122 | ProgramServicesAmt |
| Management And General | $972 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,012 | TotalAmt |
| Program Services | $17,610 | ProgramServicesAmt |
| Management And General | $4,402 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| REPAIRS & MTNC | $15,602 | $12,877 | $2,725 | |
| DUES & SUBSCRIPTIONS | $4,664 | $4,664 | ||
| OTHER | $3,212 | $2,472 | $740 | |
| FUNDRAISING | $2,828 | $2,828 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $508 | TotalAmt |
| Program Services | $351 | ProgramServicesAmt |
| Management And General | $157 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,435,056 | TotalAmt |
| Program Services | $1,386,903 | ProgramServicesAmt |
| Management And General | $45,325 | ManagementAndGeneralAmt |
| Fundraising | $2,828 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,333 | BOYAmt |
| EOY | $879,703 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $346,276 | BOYAmt |
| EOY | $1,176,484 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $111,725 | BOYAmt |
| EOY | $1,269,931 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $22,556 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,201,411 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $135,484 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,083,351 | BOYAmt |
| EOY | $1,065,927 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,357 | BOYAmt |
| EOY | $24,556 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $555 | BOYAmt |
| EOY | $48,481 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,587,597 | BOYAmt |
| EOY | $4,487,638 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,884 | BOYAmt |
| EOY | $18,351 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $13,391 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $402,678 | BOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $338,410 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $30,770 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $438,562 | BOYAmt |
| EOY | $400,922 | 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 | $1,149,035 | BOYAmt |
| EOY | $1,580,073 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $2,506,643 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,149,035 | BOYAmt |
| EOY | $4,086,716 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,587,597 | BOYAmt |
| EOY | $4,487,638 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,952,594 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$27,176 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $12,263 | 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 | $37,613 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,854 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $379,918 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,179,079 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,133,073 | CurrentTaxYearAmt |
| Total | $4,757,537 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $358,489 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,258,167 | CurrentTaxYearAmt |
| Total | $1,616,656 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $37,613 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,854 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $379,918 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,537,568 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,391,240 | CurrentTaxYearAmt |
| Total | $6,374,193 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $6,374,193 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $113 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $85 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $233 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,413 | CurrentTaxYearMinus1YearAmt |
| Total | $2,844 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $113 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $85 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $233 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,413 | CurrentTaxYearMinus1YearAmt |
| Total | $2,844 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $37,726 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,939 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $380,151 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,539,981 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,391,240 | CurrentTaxYearAmt |
| Total | $6,377,037 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99960 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99850 | 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
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Depreciation | $33,121 | DepreciationAmt |
| Book Value | -$33,121 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Depreciation | $20,926 | DepreciationAmt |
| Book Value | -$20,926 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Depreciation | $81,437 | DepreciationAmt |
| Book Value | -$81,437 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,201,411 | OtherCostOrOtherBasisAmt |
| Book Value | $1,201,411 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,065,927 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER LIABILITIES | Desc |
| Amt | $30,770 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $30,770 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $4,387,650 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $4,387,650 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $4,387,650 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,422,793 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,422,793 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $12,263 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $12,263 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,435,056 | 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 12,263 | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF TOURNAMENT | Event1Nm |
| Gross Receipts Event1 | $50,609 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $50,609 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $3,590 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $50,609 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $50,609 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $3,590 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $3,590 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $47,019 | 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 13 MONTHS TO 5 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 12,263 |
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