2020-07-15T12:49:51-05:00 2019-06-30 SMITH & HOWARD PC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2018-07-01 581224983 WHITEFIELD ACADEMY INC % MICHELLE HINES WHIT 6783053000 1 WHITEFIELD DRIVE MABLETON GA 30126 KEVIN BRACHER HEAD OF SCHOOL 6783053022 2020-07-15 true MARC A AZAR P91739349 4048746244 2020-07-15 50.58.246.46 67983820201975000114 2020-07-15 P BCA14448910CAC464F8462177DA49F8B956F27C4 10C05044D2874AEE81D0C0C4BBF8AD7AADE6985B 2018 2020-09-23 17:36:50Z michelle hines 1 WHITEFIELD DRIVE MABLETON GA 30126 28227164 false X http://www.whitefieldacademy.com X 1974 GA A CHRIST-CENTERED COLLEGE PREP SCHOOL THAT BOLSTERS CHRISTIAN FAMILIES WITH A PASSION FOR LEARNING. THE SCHOOL REQUIRES ACADEMIC EXCELLENCE BASED IN EVANGELICAL CHRISTIANITY. 17 16 250 75 0 0 5924344 8194409 18295564 19575844 72068 122045 19845 -20062 24311821 27872236 2597562 2918570 0 0 9347997 10138088 75167 0 664282 6820596 7278108 18841322 20334766 5470499 7537470 64156625 71701221 21734461 21761217 42422164 49940004 X WHITEFIELD ACADEMY IS A CHRIST-CENTERED COLLEGE PREPARATORY SCHOOL THAT BOLSTERS CHRISTIAN FAMILIES IN REARING YOUNG PEOPLE WHO GO ON TO COLLEGE AND LIFE WITH A PASSION FOR LEARNING, FOR PUTTING OTHERS AHEAD OF SELF, AND FOR THE LIVING AND ACTIVE JESUS. WHITEFIELD ACADEMY OPERATES PRE-KINDERGARTEN THROUGH HIGH SCHOOL WITH TIME-TESTED PRACTICES AND QUALITIES OF A TOP PREP SCHOOL. THE SCHOOL REQUIRES ACADEMIC EXCELLENCE WITHOUT EXCUSE BASED IN EVANGELICAL CHRISTIANITY WITHOUT APOLOGY. THE SCHOOL BUILDS A STRONG SENSE OF COMMUNITY THROUGH RESPONSIBILITY AND INITIATIVE WITHOUT MANIPULATION OR COERCION. false false 16742317 2918570 19575844 The Whitefield educational program includes the traditional academic disciplines as well as religious studies, sports, theater, art, and community service. We accept students from all christian denominations who wish to join other christian believers in providing children the finest christ-centered preparatory school education. Enrollment 855, PK4-12. 16742317 true true false false false false false false false true true false false false false true true false true false true false false false true false false false true true false false false false true false false false true false false false false false false false false true 75 0 250 true true true false false false false true true false false false false false false X 17 16 false false false false false false false true true false false true true true true true true true false false GA X MICHELLE HINES 6783053024 1 WHITEFIELD DRIVE MABLETON GA 30126 X W Allen Bell TRUSTEE 1.0 0.0 X 0 0 0 Jason Bilotti Chair 1.0 0.0 X 0 0 0 Terena Washington Secretary 1.0 0.0 X 0 0 0 Peter Kantor Trustee 1.0 0.0 X 0 0 0 Kevin Byrne Treasurer 1.0 0.0 X 0 0 0 Allyson Watson TRUSTEE 1.0 0.0 X 0 0 0 Christopher Herschend Vice Chair 1.0 0.0 X 0 0 0 John Browne Trustee 1.0 0.0 X 0 0 0 Byron Johnson Trustee 1.0 0.0 X 0 0 0 Courtney LaVallee TRUSTEE 1.0 0.0 X 0 0 0 Leslie Pearce Trustee 1.0 0.0 X 0 0 0 Chris Scott Trustee 1.0 0.0 X 0 0 0 John Keeble Trustee 1.0 0.0 X 0 0 0 Joe Knight Trustee 1.0 0.0 X 0 0 0 David Kwon Trustee 1.0 0.0 X 0 0 0 Wallace Francis TRUSTEE 1.0 0.0 X 0 0 0 Tony Sanacory Trustee 1.0 0.0 X 0 0 0 Kevin Bracher HEAD OF SCHOOL 40.0 0.0 X 302785 0 72978 Michelle Durrett director of business affairs 40.0 0.0 X 125560 0 9346 Michelle Hines Director of Business Affairs 40.0 0.0 X 6203 0 293 Nathan Stevens Upper School Principal 40.0 0.0 X 119230 0 78821 Ronald Farrar Middle School Principal 40.0 0.0 X 100410 0 101428 654188 0 262866 4 false true false Sage Dining Services 222 Bosley Avenue TOWSON MD 21204 Food & Catering 1703377 Info Tank 34 Lake Latimer Drive KENNESAW GA 30144 Info Technology Svcs 739806 Collins Cooper Carusi 3391 Peachtree Road ATLANTA GA 30326 Architect 850380 JanPro 1341 Capital Circle MARIETTA GA 30067 Janitorial 253570 Certified Air Conditioning Company 7862 Union Grove Rd LITHONIA GA 30058 HVAC 198711 8 489239 217778 7487392 2904598 8194409 TUITION 611710 18524316 18524316 FEE INCOME 611600 707300 707300 AUXILIARY SERVICES 711210 344228 344228 19575844 105355 105355 0 0 4550 4550 0 0 0 0 37053 20363 16690 16690 16690 63482 489239 172615 -109133 -109133 0 0 0 229387 157400 71987 71987 YEARBOOK 511130 7635 7635 MISCELLANEOUS 900099 7155 7155 VENDING, CONCESSION, GATE 900099 2294 2294 17084 27872236 19575844 101983 0 2918570 2918570 0 0 467631 356158 93329 18144 0 8101982 6159224 1618249 324509 272562 196245 65415 10902 676697 553261 105802 17634 619216 470604 123843 24769 0 6691 6691 50004 50004 0 0 20589 20589 450162 360130 67524 22508 183132 91566 38458 53108 153710 113199 40511 592829 474263 118566 0 1039532 833798 205734 0 0 0 183256 146605 27488 9163 0 1410172 1128137 211526 70509 136955 113673 17804 5478 FOOD SERVICE 786217 786217 ATHLETICS 515275 515275 STUDENT ACTIVITIES 354717 354717 SUMMER CAMP & AFTER SCHOOL EXP 229149 229149 1165718 941526 116634 107558 20334766 16742317 2928167 664282 X 14441487 19129607 2040953 4255541 5587354 4996016 8120809 8131935 0 0 0 0 0 0 177040 159427 352797 270841 50849990 18012942 31371790 32837048 2027076 1889707 0 0 0 0 0 0 37319 31099 64156625 71701221 1323545 1705365 0 0 15460916 15605852 0 0 0 0 0 0 4950000 4450000 0 0 0 0 21734461 21761217 X 31685368 33570284 9416088 14843256 1320708 1526464 42422164 49940004 64156625 71701221 X 7537470 10370 -30000 X false true X true false X 4480293 3348926 2977541 5924344 8194409 24925513 0 0 4480293 3348926 2977541 5924344 8194409 24925513 5249463 19676050 102695 115334 93756 72068 105355 489208 0 0 25414721 87219696 0.77420 0.84305 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1455077 71387 1526464 1459504 111692 116119 1455077 1372610 136911 50017 1459504 1414439 17049 58878 1372610 1434535 2600 36152 58848 1414439 0.00000 0.86520 0.13480 false false 0 7131536 7131536 0 39045012 14446650 24598362 0 1210380 613985 596395 0 3237595 2775509 462086 0 225467 176798 48669 32837048 0 0 X 25281493 10370 364565 374935 24906558 20589 2945089 2965678 27872236 17763653 30000 364565 394565 17369088 20589 2945089 2965678 20334766 Schedule D, Part V, Line 4 ENDOWMENTS CONSISTS OF 7 DONOR-RESTRICTED ENDOWMENT FUNDS ESTABLISHED FOR VARIOUS PURPOSES INCLUDING FINANCIAL AID, FACULTY DEVELOPMENT AND SPECIFIC PROGRAMS AND ACTIVITIES OF WHITEFIELD. THE ENDOWMENT ALSO INCLUDES BOARD DESIGNATED ENDOWMENT FUNDS FOR VARIOUS PURPOSES SUCH AS LONG-TERM INVESTMENT AND MAINTENANCE. Schedule D, Part X, Line 2 The Academy is recognized as an organization exempt from income taxes 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 Academy's unrelated business income is not significant. The Academy annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Academy takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In general, the Academy is no longer subject to tax examinations for the tax years ending before June 30, 2016. Standards Codification. In general, the Academy is no longer subject to tax examinations for the tax years ending before June 30, 2016. Schedule D, Part XI, Line 2d RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS WITH EXPENSES PER RETURN Auction Expenses netted with Fundraising income: $172,615 Cost of Goods Sold for Campus store: $157,400 Rent expense netted with rental income: $4,550 Bad Debt Expense included in tuition on tax return: $30,000 ----------- $364,565 Schedule D, Part XI, Line 4b Reconciliation of Revenue per Audited Financial Statments with Revenue per Return Grants netted on financials with tuition expense: $2,918,570 Other Revenue items netted with audit expenses: $26,519 ------------ $2,945,089 Schedule D, Part XII, Line 2d RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS WITH EXPENSES PER RETURN Auction Expenses netted with Fundraising income: $172,615 Cost of Goods Sold for Campus store: $157,400 Rent expense netted with rental income: $4,550 Bad Debt Expense included in tuition on tax return: $30,000 ----------- $364,565 Schedule D, Part XII, Line 4b Reconciliation of Revenue per Audited Financial Statments with Revenue per Return Grants netted on financials with tuition expense: $2,918,570 Other Revenue items netted with audit expenses: $26,519 ------------ $2,945,089 true true true true true true true false false false false false false false false false false true Part I, Line 3 The racially nondiscriminatory policy is published in admissions materials, enrollment contracts and on the website. false South America Program Services Mission Trip 20733 South America Program Services Mission Sponsorship 2105 22838 22838 false false false false false false Auction 552721 489239 63482 59966 12000 54665 11410 34574 0 552721 489239 63482 59966 12000 54665 11410 34574 172615 -109133 1 Whitefield Drive Mableton GA 30126 true TUITION ASSISTANCE 213 2918570 Book Tuition GRANTS & OTHER ASSISTANCE TUITION ASSISTANCE IS GRANTED TO STUDENTS BASED ON CALCULATED NEED. A THIRD PARTY PROVIDER PROCESSES THE APPLICATIONS, AND PROVIDES THE SCHOOL WITH AN ASSESSMENT OF THE FAMILY'S ABILITY TO PAY TUITION. THE SCHOOL EXAMINES TAX RETURNS AND OTHER SUPPLEMENTAL INFORMATION ALONG WITH THE INDEPENDENT ASSESSMENT AND ALLOCATES THE AVAILABLE AID BASED ON THE CALCULATED NEEDS. X true X X X X X X false false false true false false false true false Kevin Bracher HEAD OF SCHOOL 225055 50000 27730 15773 57592 376150 Nathan Stevens Upper School Principal 108027 11203 6337 72938 198505 Ronald Farrar Middle School Principal 91005 9405 5438 96509 202357 Schedule J, Part I, Health or Social Club Dues Social Club Dues are paid for the HEAD OF SCHOOL in order to establish relationships and generate fundraising for the capital campaign. Schedule J, Part I, 5a Compensation based on Revenue The bonus paid to the HEAD OF SCHOOL is based on performance against certain board-approved objectives, including student performance and enrollment. Schedule J, Part I, 7 Non-Fixed Payments THE BONUS PAYMENT TO THE HEAD OF SCHOOL WAS $50,000 FOR 2018. Schedule J, Part II, (D) nontaxable benefits Nontaxable benefits includes tuition assistance. TRUSTEE/school 18000 tuition discount X 3 2886969 FMV X Auction Donations 5 17629 fmv false true true SCHEDULE M, PART I, LINE 9 NUMBER OF CONTRIBUTIONS BASED ON CONTRIBUTIONS RECEIVED. SCHEDULE M, PART I, LINE 32B WHEN STOCK CONTRIBUTIONS ARE RECEIVED BY THE SCHOOL, CHARLES SCHWAB IMMEDIATELY SELLS THE STOCK. Part VI, Section A, Line 9 ALL TRUSTEES, DIRECTORS AND KEY EMPLOYEES CAN BE CONTACTED THROUGH THE ORGANIZATION'S ADDRESS AS STATED ON THE FIRST PAGE OF FORM 990. Part VI, Section B, Line 11 THE FINANCE COMMITTEE REVIEWED AND APPROVED THE 990. THE FINAL VERSION WAS DISTRIBUTED BY EMAIL IN PDF FORMAT TO THE BOARD OF TRUSTEES PRIOR TO FILING THE RETURN. Part VI, Section B, Line 12c The conflict of interest policy is monitored by the governing board annually. All Board members are required to disclose any conflicts of interest. All conflicts are discussed by the governing board. Part VI, Section B, Line 15a HEAD OF SCHOOL COMPENSATION WHEN INITIALLY HIRED IN 2013 WAS BASED ON REASONABLENESS WITH OTHER ORGANIZATIONS THROUGH THE REVIEW OF 990S. CURRENT HEAD OF SCHOOL COMPENSATION IS REVIEWED ANNUALLY BY A BOARD COMPENSATION COMMITTEE WHICH INCLUDES CONSULTING BOTH INDEPENDENT PERSONS AND COMPARABLE DATA ALONG WITH CONTEMPORANEOUS DELIBERATION BY COMPENSATION COMMITTEE WHICH MADE THE FINAL COMPENSATION DECISION. Part VI, Section B, Line 15b BOARD OFFICERS ARE NOT COMPENSATED. COMPENSATION FOR KEY EMPLOYEES OTHER THAN THE HEAD OF SCHOOL WAS INITIALLY SET BASED ON COMPARABLE MARKET STATISTICS, AND IS EVALUATED ANNUALLY BY THE HEAD OF SCHOOL RELATIVE TO COMPARABLE ORGANIZATIONS AND POSITIONS. Part VI, Section C, Line 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, POLICIES OR FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC. THE 990 AND 1023 IS AVAILABLE UPON REQUEST.