BROADWATER ACADEMY: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: BROADWATER ACADEMY (EIN 54-0799130)
Tax period: 2018-07-01 to 2019-06-30
Filed: 2020-07-15
IRS object ID: 202011979349305871
Schema version: 2018v3.2
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 O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-07-15T15:21:36-05:00	ReturnTs
Tax Period End	2019-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	560747981	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	DIXON HUGHES GOODMAN LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	440 MONTICELLO AVE SUITE 1400	AddressLine1Txt
City	NORFOLK	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23510	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	540799130	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BROADWATER ACADEMY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BROA	BusinessNameControlTxt
Phone	7574429041	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 546	AddressLine1Txt
City	EXMORE	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	22350	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JENNIFER SAUNDERS	PersonNm
Person Title	CFO	PersonTitleTxt
Phone	7574429041	PhoneNum
Signature	2020-07-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	LAKRISHA J WATSON	PreparerPersonNm
PTIN	P01677333	PTIN
Phone	7576245100	PhoneNum
Preparation	2020-07-15	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	141.152.52.24	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-07-15	IPDt
IP Tm	12:07:05	IPTm
IP Timezone	ED	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	DA39A3EE5E6B4B0D3255BFEF95601890AFD80709	AtSubmissionCreationDeviceId
At Submission Filing Device Id	F5546B5B7CD38A446598DAD023256886AFA7EE0D	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JENNIFER SAUNDERS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 546	AddressLine1Txt
City	EXMORE	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	22350	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,414,005	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.BROADWATERACADEMY.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1965	FormationYr
Legal Domicile State	VA	LegalDomicileStateCd
Activity Or Mission	BROADWATER ACADEMY IS AN INDEPENDENT, NON-PROFIT INSTITUTION THAT EXISTS TO PROVIDE AN ACADEMIC-BASED EDUCATIONAL PROGRAM AND TO PROVIDE NON-ACADEMIC PROGRAMS WHICH ENHANCE AND FACILITATE THE DEVELOPMENT OF STUDENTS WHO ARE PREPARED TO SUCCEED IN A COLLEGE PROGRAM AND TO CONTRIBUTE TO A CHANGING SOCIETY UPON GRADUATION. THE ACADEMY ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN WHO ARE ALL ENTITLED TO ALL THE RIGHTS, PRIVILEDGES, PROGRAMS AND ACTIVITES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	87	TotalEmployeeCnt
Total Volunteers	200	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$298,893	PYContributionsGrantsAmt
CY Contributions Grants	$381,905	CYContributionsGrantsAmt
PY Program Service Revenue	$2,572,662	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,940,527	CYProgramServiceRevenueAmt
PY Investment Income	$26,344	PYInvestmentIncomeAmt
CY Investment Income	$6,014	CYInvestmentIncomeAmt
PY Other Revenue	$267,774	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$3,165,673	PYTotalRevenueAmt
CY Total Revenue	$3,328,446	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,387,805	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,278,145	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$141,651	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,019,375	PYOtherExpensesAmt
CY Other Expenses	$1,222,548	CYOtherExpensesAmt
PY Total Expenses	$3,407,180	PYTotalExpensesAmt
CY Total Expenses	$3,500,693	CYTotalExpensesAmt
PY Revenues Less Expenses	-$241,507	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$172,247	CYRevenuesLessExpensesAmt
Total Assets BOY	$5,490,774	TotalAssetsBOYAmt
Total Assets EOY	$5,065,272	TotalAssetsEOYAmt
Total Liabilities BOY	$4,454,125	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$4,169,682	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,036,649	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$895,590	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	BROADWATER ACADEMY IS AN INDEPENDENT, NON-PROFIT INSTITUTION THAT EXISTS TO PROVIDE AN ACADEMIC-BASED EDUCATIONAL PROGRAM AND TO PROVIDE NON-ACADEMIC PROGRAMS WHICH ENHANCE AND FACILITATE THE DEVELOPMENT OF STUDENTS WHO ARE PREPARED TO SUCCEED IN A COLLEGE PROGRAM AND TO CONTRIBUTE TO A CHANGING SOCIETY UPON GRADUATION. THE ACADEMY ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN WHO ARE ALL ENTITLED TO ALL THE RIGHTS, PRIVILEDGES, PROGRAMS AND ACTIVITES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$2,487,426	ExpenseAmt
Revenue	$2,942,322	RevenueAmt
Desc	EDUCATIONAL INSTRUCTION AND SERVICES PROVIDED TO APPROXIMATELY 289 STUDENTS. SERVICES INCLUDE BUS TRANSPORTATION, ATHLETICS AND OTHER EXTRACURRICULAR ACTIVITES.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$216,298	ExpenseAmt
Desc	TUITION GRANTS AND FINANCIAL AID CREDITS ARE USED TO ASSIST STUDENTS IN ATTENDING THE ACADEMY WHEN THEY WOULD OTHERWISE NOT BE FINANCIALLY ABLE TO DO SO, APPROXIMATELY 249 DIRECTLY EACH YEAR.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$2,703,724	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	3	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	87	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	VA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7574429041	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 546	AddressLine1Txt
City	EXMORE	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	22350	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
THOMAS R ANDERSON
CHAIRMAN	1.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
DANIEL A BROWN
VICE CHAIR	5.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
PAMELA VON EIFF-TURNER
TREASURER	5.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
MARTHA S SUTHERLAND
SECRETARY	2.00		Yes (X)	Yes (X)	$0	$0	$0
ANNETTE BRICKHOUSE
DIRECTOR	5.00		Yes (X)		$0	$0	$0
PAUL R CUSTIS
DIRECTOR	5.00		Yes (X)		$0	$0	$0
ANNE A GALLIVAN
DIRECTOR	5.00		Yes (X)		$0	$0	$0
ROBERT C GUSTAFSON
DIRECTOR	5.00		Yes (X)		$0	$0	$0
DANNY VESTAL
DIRECTOR	5.00		Yes (X)		$0	$0	$0
JOSEPH SPAGNOLO
HEAD OF SCHOOL	50.00	1.00		Yes (X)	$100,000	$0	$0
JENNIFER SAUNDERS
CFO	50.00	5.00		Yes (X)	$65,000	$0	$7,563

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$165,000	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$7,563	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Related Organizations	$60,210	RelatedOrganizationsAmt
All Other Contributions	$321,695	AllOtherContributionsAmt
Total Contributions	$381,905	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
NET TUITION AND FEES	611110	$2,555,549	$2,555,549
OTHER STUDENT FEES	611110	$384,978	$384,978

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,940,527	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,219	TotalRevenueColumnAmt
Exclusion	$4,219	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$87,354	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$85,559	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$1,795	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,795	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,795	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,328,446	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,942,322	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$4,219	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$147,883	TotalAmt
Program Services	$100,000	ProgramServicesAmt
Management And General	$47,883	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,839,132	TotalAmt
Program Services	$1,531,126	ProgramServicesAmt
Management And General	$266,170	ManagementAndGeneralAmt
Fundraising	$41,836	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$141,076	TotalAmt
Program Services	$122,253	ProgramServicesAmt
Management And General	$15,841	ManagementAndGeneralAmt
Fundraising	$2,982	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$150,054	TotalAmt
Program Services	$118,812	ProgramServicesAmt
Management And General	$26,779	ManagementAndGeneralAmt
Fundraising	$4,463	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$10,057	TotalAmt
Management And General	$10,057	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$54,099	TotalAmt
Management And General	$54,099	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$93,958	TotalAmt
Management And General	$93,958	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$38,180	TotalAmt
Management And General	$38,180	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$40,121	TotalAmt
Program Services	$30,267	ProgramServicesAmt
Management And General	$8,424	ManagementAndGeneralAmt
Fundraising	$1,430	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$45,510	TotalAmt
Program Services	$36,603	ProgramServicesAmt
Management And General	$8,127	ManagementAndGeneralAmt
Fundraising	$780	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$198,548	TotalAmt
Program Services	$198,548	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$39,523	TotalAmt
Program Services	$39,523	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$236,195	TotalAmt
Program Services	$183,822	ProgramServicesAmt
Management And General	$47,786	ManagementAndGeneralAmt
Fundraising	$4,587	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$38,014	TotalAmt
Management And General	$38,014	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	FundraisingFundraisingAmt
OTHER PROGRAM COSTS	$257,993	$257,993
DEVELOPMENT COSTS	$140,714	$140,714
BAD DEBT	$24,227	-$61,346	$85,573
LICENSES AND TAXES	$5,409	$5,409

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,500,693	TotalAmt
Program Services	$2,703,724	ProgramServicesAmt
Management And General	$655,318	ManagementAndGeneralAmt
Fundraising	$141,651	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,112,767	BOYAmt
EOY	$918,048	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$435,397	BOYAmt
EOY	$218,252	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,087,127	BOYAmt
EOY	$1,233,354	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$77,396	BOYAmt
EOY	$31,421	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$7,307,405	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$4,806,618	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$2,719,308	BOYAmt
EOY	$2,500,787	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
EOY	$5,081	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$58,779	BOYAmt
EOY	$59,329	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$99,000	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,490,774	BOYAmt
EOY	$5,065,272	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$434,525	BOYAmt
EOY	$348,775	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$2,470,860	BOYAmt
EOY	$2,255,854	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$834,441	BOYAmt
EOY	$922,834	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$714,299	BOYAmt
EOY	$642,219	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,454,125	BOYAmt
EOY	$4,169,682	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$767,576	BOYAmt
EOY	$508,249	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$146,314	BOYAmt
EOY	$253,233	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$122,759	BOYAmt
EOY	$134,108	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,036,649	BOYAmt
EOY	$895,590	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,490,774	BOYAmt
EOY	$5,065,272	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$172,247	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$31,188	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	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 (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

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

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$153,098	OtherCostOrOtherBasisAmt
Book Value	$153,098	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,669,950	OtherCostOrOtherBasisAmt
Depreciation	$3,663,749	DepreciationAmt
Book Value	$2,006,201	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,442,764	OtherCostOrOtherBasisAmt
Depreciation	$1,104,198	DepreciationAmt
Book Value	$338,566	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$41,593	OtherCostOrOtherBasisAmt
Depreciation	$38,671	DepreciationAmt
Book Value	$2,922	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,500,787	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DUE TO BROADWATER ACADEMY FOUNDATION	Desc
Amt	$642,219	Amt

Field	Value	IRS element (for citing)
Total Liability	$642,219	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$3,359,634	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$31,188	OtherRevenueAmt
Revenue Not Reported	$31,188	RevenueNotReportedAmt
Revenue Subtotal	$3,328,446	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$3,328,446	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$3,500,693	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$3,500,693	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$3,500,693	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND THE COMMONWEALTH OF VIRGINIA AND THEREFORE HAS MADE NO PROVISIONS FOR FEDERAL OR STATE INCOME TAXES.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	CHANGE IN SPLIT INTEREST AGREEMENT 31,188.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	0	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE E, PART I, LINE 3	FormAndLineReferenceDesc
Explanation	ADS IN THE LOCAL NEWSPAPER, BROCHURES AND OTHER LITERATURE COMMUNICATE THAT BROADWATER ACADEMY DOES NOT DISCRIMINATE AGAINST ANYONE WISHING TO ATTEND THE SCHOOL.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	FINANCE COMMITEE MEMBERS HAVE THE OPPORTUNITY TO REVIEW THE TAX RETURN BEFORE FILING
FORM 990, PART VI, SECTION B, LINE 12C	EACH DIRECTOR OR PRINCIPAL OFFICER SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON 1) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY 2) HAS READ AND UNDERSTANDS THE POLICY 3) HAS AGREED TO COMPLY WITH THE POLICY 4) UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE IF ITS TAX-EXEMPT PURPOSES. THE POLICY INCLUDES PROCEDURES THAT INVOLVE 1) A DUTY TO DISCLOSE 2) DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS AND 4) ADDITIONAL STEPS IF VIOLATIONS OF THE CONFLICTS OF INTEREST POLICY EXIST
FORM 990, PART VI, SECTION B, LINE 15A	IT IS THE DUTY OF THE FINANCE COMMITTEE AND BOARD OF DIRECTORS TO APPROVE COMPENSATION FOR HEADMASTER, CEO, AND EMPLOYEES OF THE SCHOOL
FORM 990, PART VI, SECTION C, LINE 18	GOVERNING DOCUMENTS DISCLOSURE EXPLAIN GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS DISCLOSURE EXPLAIN GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST
FORM 990, PART XI, LINE 9:	CHANGE IN SPLIT INTEREST AGREEMENT 31,188.
FORM 990, PART XII, LINE 2C:	THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	BROADWATER ACADEMY FOUNDATION	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 546	AddressLine1Txt
City	EXMORE	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23350	ZIPCd

Field	Value	IRS element (for citing)
EIN	455245398	EIN
Primary Activities	TO RAISE, MANAGE, & DISTRIBUTE FUNDS FOR BROADWATER ACADEMY STUDENTS	PrimaryActivitiesTxt
Legal Domicile State	VA	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 12A, I	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	BROADWATER ACADEMY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	Yes (1)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (1)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	BROADWATER ACADEMY FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	C	TransactionTypeTxt
Involved	$60,210	InvolvedAmt
Method Of Amount Determination	CASH	MethodOfAmountDeterminationTxt