MILL SPRINGS ACADEMY INC: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- MILL SPRINGS ACADEMY INC (EIN 58-1432397)
- Tax period
- 2017-08-01 to 2018-07-31
- Filed
- 2019-03-29
- IRS object ID
- 201930889349301008
- Schema version
- 2017v2.3
- 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 F
- Schedule G
- Schedule I
- Schedule J
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-03-29T13:11:27-05:00 | ReturnTs |
| Tax Period End | 2018-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 454084437 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WARREN AVERETT LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | SIX CONCOURSE PARKWAY SUITE 600 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30328 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581432397 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MILL SPRINGS ACADEMY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MILL | BusinessNameControlTxt |
| Phone | 7703601336 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13660 NEW PROVIDENCE ROAD | AddressLine1Txt |
| City | ALPHARETTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 300043413 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LAVONE R RIPPEON | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 7703601336 | PhoneNum |
| Signature | 2019-03-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | M SUSAN HILL | PreparerPersonNm |
| PTIN | P00846200 | PTIN |
| Phone | 7703961100 | PhoneNum |
| Preparation | 2019-03-28 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 209.136.244.2 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-03-28 | IPDt |
| IP Tm | 19:55:59 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | C70E3F426783170CBDE098DBA453DC3451340313 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROBERT W MOORE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13660 NEW PROVIDENCE ROAD | AddressLine1Txt |
| City | ALPHARETTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 300043413 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,237,999 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MILLSPRINGS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1981 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | MILL SPRINGS ACADEMY IS A VALUE-BASED EDUCATIONAL COMMUNITY DEDICATED TO THE ACADEMIC, PHYSICAL AND SOCIAL GROWTH OF THOSE STUDENTS WHO HAVE NOT REALIZED THEIR FULL POTENTIAL IN TRADITIONAL CLASSROOM SETTINGS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 98 | TotalEmployeeCnt |
| Total Volunteers | 95 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $408,343 | PYContributionsGrantsAmt |
| CY Contributions Grants | $378,721 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,921,679 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,645,979 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,677 | PYInvestmentIncomeAmt |
| CY Investment Income | $5,422 | CYInvestmentIncomeAmt |
| PY Other Revenue | $91,930 | PYOtherRevenueAmt |
| CY Other Revenue | $114,246 | CYOtherRevenueAmt |
| PY Total Revenue | $8,424,629 | PYTotalRevenueAmt |
| CY Total Revenue | $8,144,368 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $203,894 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $214,692 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,101,455 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,840,486 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $175,073 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,567,279 | PYOtherExpensesAmt |
| CY Other Expenses | $2,521,085 | CYOtherExpensesAmt |
| PY Total Expenses | $8,872,628 | PYTotalExpensesAmt |
| CY Total Expenses | $8,576,263 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$447,999 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$431,895 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $22,086,352 | TotalAssetsBOYAmt |
| Total Assets EOY | $21,779,680 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,905,674 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,030,897 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $15,180,678 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $14,748,783 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | MILL SPRINGS ACADEMY IS A VALUE-BASED EDUCATIONAL COMMUNITY DEDICATED TO THE ACADEMIC, PHYSICAL AND SOCIAL GROWTH OF THOSE STUDENTS WHO HAVE NOT REALIZED THEIR FULL POTENTIAL IN TRADITIONAL CLASSROOM SETTINGS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $5,529,999 | ExpenseAmt |
| Grant | $214,692 | GrantAmt |
| Revenue | $7,128,710 | RevenueAmt |
| Desc | INSTRUCTION - MILL SPRINGS ACADEMY IS A SCHOOL FOR APPROXIMATELY 300 PRIMARY AND SECONDARY LEVEL STUDENTS WITH VARIOUS LEARNING DISABILITIES AND DIFFICULTIES. MILL SPRINGS ACADEMY HOLDS DUAL ACCREDITATION WITH THE SOUTHERN ASSOCIATION OF INDEPENDENT SCHOOLS (SAIS) AND ADVANCED ACCREDITATION COMMISSION. THE 2018 GRADUATING CLASS HAD 30 SENIORS WHO WERE ACCEPTED AT 52 DIFFERENT COLLEGES AND UNIVERSITIES.MILL SPRINGS ACADEMY BASES LEARNING STRATEGIES ON COMPREHENSIVE PLANS DEVELOPED FOR EACH STUDENT BY A MULTIDISCIPLINARY STAFF. LEARNING STRATEGIES ARE GENERATED FROM PSYCHO-EDUCATIONAL EVALUATIONS, PREVIOUS SCHOOL RECORDS, DIAGNOSTIC SKILLS ASSESSMENT, OBSERVATIONS, COMMUNICATION WITH OTHER PROFESSIONALS INVOLVED WITH THE STUDENT, AND CONTINUED EXPERIENCES WITH THE STUDENT. MILL SPRINGS ACADEMY IS COMMITTED TO A COMPREHENSIVE, HOLISTIC PROGRAM DESIGN THAT IS MULTIFACETED TO MEET THE NEEDS OF THE "TOTAL CHILD."MILL SPRINGS ACADEMY PROVIDES A CAREFULLY STRUCTURED ENVIRONMENT WITHIN A WARM, SUPPORTIVE ATMOSPHERE. OUR STRUCTURAL APPROACH IS AN ENVIRONMENT THAT INVOLVES OUR COMMUNITY STRUCTURE, DAILY VALUES GROUPS, INDIVIDUALIZED CONTRACTS AND LIFE SPACE INTERVIEW TECHNIQUES. CONFERENCES WITH PARENTS ARE SCHEDULED THROUGHOUT THE TERM AND OTHERS ARE BASED ON THE IMMEDIATE NEEDS OF THE STUDENT AS DEFINED BY THE STUDENT, FAMILY OR SCHOOL.THE COMMUNITY STRUCTURE IS A SCHOOL WIDE, REALITY-BASED STRUCTURE THAT CLEARLY DEFINES THE RESPONSIBILITIES AND PRIVILEGES ASSOCIATED WITH EACH LEVEL OF RESPONSIBILITY. THE SYSTEM ALLOWS THE STUDENT TO MAKE FULLY INFORMED CHOICES RESULTING IN PRIVILEGES OR CONSEQUENCES. IT ALLOWS STAFF MEMBERS TO FUNCTION AS FACILITATORS. COMMUNITY MEETINGS ARE LED BY THE PRINCIPAL OF EACH SCHOOL COMPONENT AND INVOLVE BOTH STAFF AND PEER FEEDBACK.THE COMMUNITY MONITORS THE INTERACTIONS OF ITS MEMBERS AND ENFORCES THE COMMUNITY STRUCTURE WHILE ACADEMIC EXPECTATIONS AND INTERVENTIONS ARE INDIVIDUALIZED. INTERACTIVE EXPECTATIONS ARE THE SAME FOR ALL STUDENTS - TO RESPECT ONESELF AND ALL OTHERS OF THE COMMUNITY. WHEN STUDENTS ACCOMPLISH THIS MAJOR GOAL WITH THE HELP OF THE MSA COMMUNITY, THEY WILL HAVE ACQUIRED SOUND SOCIAL PROBLEM-SOLVING SKILLS, AS WELL AS, JOY AND SELF-SATISFACTION IN THEIR INTERACTIONS WITH OTHERS.THE LAPTOPS FOR LEARNING PROGRAM ENCOMPASSES GRADES 4 THROUGH 12. THIS PROGRAM EMPHASIZES THE COMPUTER'S USE AS A TOOL FOR LEARNING AND AS AN INDIVIDUALIZED INTERVENTION FOR LEARNING. BECAUSE IT IS AN INTERVENTION TOOL, STUDENTS USE THEIR COMPUTERS AT HOME AND AT SCHOOL. THE FACULTY ALSO USES LAPTOPS IN THE SAME MANNER, INCLUDING LOWER SCHOOL FACULTY. STUDENTS IN 1ST THROUGH 3RD GRADES BEGIN WITH DESKTOPS. MICROSOFT OUTLOOK IS USED TO HANDLE E-MAIL, INSIDE AND OUTSIDE OF SCHOOL. MICROSOFT WORD, EXCEL, ACCESS AND POWERPOINT ARE USED FOR ORGANIZING, WRITING, EDITING AND TURNING IN ASSIGNMENTS. THE USE OF THE COMPUTER FOR RESEARCH ON THE INTERNET IS INTEGRATED INTO THE CURRICULUM. THIS PROGRAM IS USED FOR COMPLETING, MAINTAINING AND PRESENTING CHALLENGING ACADEMIC WORK. IN ADDITION, THERE IS AN ORGANIZATIONAL WEBSITE TO HELP FAMILIES AND STUDENTS ORGANIZE THEIR ACTIVITIES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $408,600 | ExpenseAmt |
| Revenue | $517,269 | RevenueAmt |
| Desc | STUDENT ACTIVITIES - AFTERNOON (PM) PROGRAM - MILL SPRINGS ACADEMY OFFERS A RECREATIONAL PROGRAM FOR STUDENTS 6 TO 12 YEARS OLD. THE PM PROGRAM PROVIDES THESE STUDENTS WITH A SUPERVISED, STRUCTURED ENVIRONMENT, DESIGNED TO DEVELOP AND ENHANCE SELF ESTEEM, SOCIALIZATION SKILLS, MOTOR SKILLS AND APPRECIATION OF ACTIVITIES THAT REQUIRE THE RULES OF GOOD SPORTSMANSHIP. EACH STUDENT IS PLACED FOR ACTIVITIES WITHIN A SMALL PEER GROUP. APPROPRIATE GROUP INTERACTIONS ARE ENCOURAGED AND DIRECTED BY THE STAFF. ATHLETIC PROGRAMS - MILL SPRINGS ACADEMY'S GOAL IS TO ASSIST STUDENTS IN ESTABLISHING A HEALTHY LIFE STYLE AND DEVELOP AN INTEREST IN AT LEAST ONE ACTIVITY THAT WILL PROVIDE LIFE-LONG POSITIVE EXPERIENCES. 140 ATHLETES COMPETED ON 28 SPORTS TEAMS, COACHED BY 28 COACHES AND SUPPORTED BY 17 BOOSTER CLUB MEMBERS. SOME OF THE TEAM SPORT OFFERINGS FOR 7TH-12TH GRADERS INCLUDE CROSS COUNTRY; GIRLS VOLLEYBALL; SOCCER; MIDDLE, JV, VARSITY GIRLS AND BOYS BASKETBALL; WRESTLING; VARSITY BASEBALL; TRACK; GOLF; LACROSSE; TENNIS; AND SWIMMING. THE SCHOOL ALSO OFFERED ARE NON-COMPETITIVE SPORTS. THE SPORTS PROGRAM AT MILL SPRINGS ACADEMY IS A VITAL PART OF STUDENT LIFE. THERE ARE EXPERIENCED AND DEDICATED COACHES WHO WORK HARD TO PROMOTE A POSITIVE TEAM ENVIRONMENT FOR THE ATHLETES. MILL SPRINGS ACADEMY PARTICIPATES IN THE ATLANTA ATHLETIC CONFERENCE AS WELL AS GISA WITH SOME THE SPORTS TEAMS. DURING THE 2017-2018 SCHOOL YEAR, MILL SPRINGS ATHLETIC PROGRAMS WON 5 CHAMPIONSHIPS IN SOCCER, BOYS AND GIRLS CROSS COUNTRY, BASEBALL, WRESTLING, BOYS AND GIRLS TRACK AND FIELD, GIRLS TENNIS, AND SWIMMING. SUMMER PROGRAMS - THE MARK TRAIL CAMP SERVES STUDENTS THAT ARE BETWEEN THE AGES OF 6 AND 14 WHO NEED ACADEMIC ENRICHMENT AND/OR REMEDIATION WITHIN THE STRUCTURE OF A FULL DAY CAMP PROGRAM WHERE SOCIALIZATION SKILLS AND SELF ESTEEM ENHANCEMENT ARE EMPHASIZED.THE HIGH SCHOOL SUMMER PROGRAM SERVES YOUNG PEOPLE IN GRADES 9-12 WHO LACK NECESSARY CREDITS OR WHO CHOOSE TO ACCELERATE THEIR PROGRESSION THROUGH SECONDARY SCHOOL. THE PROGRAM IS ALSO FOR STUDENTS WHO REQUIRE STRUCTURE IN ORDER TO FULFILL APPROPRIATE ACADEMIC GOALS, DEVELOP STUDY AND ORGANIZATIONAL SKILLS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $5,938,599 | 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 | Yes (1) | 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 | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | 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 | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 14 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 98 | 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 | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | 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 | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAVONE R RIPPEON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7703601336 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13660 NEW PROVIDENCE RD | AddressLine1Txt |
| City | ALPHARETTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 300043413 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| ROBERT W MOORE | |||||||
| PRESIDENT | 40.00 | Yes (X) | Yes (X) | $289,663 | $0 | $11,655 | |
| ROBERT M SLAYDEN MD | |||||||
| TRUSTEE/EMPLOYEE | 1.00 | Yes (X) | $28,861 | $0 | $7,821 | ||
| BRUCE CLAYTON | |||||||
| CHAIRMAN | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ED COCO | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| FRANCES CONNOR | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BILL HARPER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL HOLT | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JIM HURTSELLERS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LAVONE R RIPPEON | |||||||
| CHIEF FINANCIAL OFFICER | 40.00 | Yes (X) | $110,926 | $0 | $8,982 | ||
| MARGARET BRITO | |||||||
| CO-DIRECTOR OF ADMISSIONS | 40.00 | $100,148 | $0 | $8,890 | Yes (X) | ||
| MARY RAMIREZ | |||||||
| DIRECTOR OF DEVELOPMENT | 40.00 | $117,562 | $0 | $2,049 | Yes (X) | ||
| CYNTHIA TRAYLOR | |||||||
| UPPER SCHOOL PRINCIPAL | 40.00 | $104,420 | $0 | $1,404 | Yes (X) | ||
| PHIL HANSON | |||||||
| INSTRUCTOR PE | 40.00 | $101,964 | $0 | $9,016 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $853,544 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $49,817 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SON SHINE BUS SERVICE | |||||
| 220 SALEM DRIVE | DAWSONVILLE | GA | 30534 | TRANSPORTATION | $228,245 |
| CDW GOVERNMENT INC | |||||
| 75 REMITTANCE DRIVE SUITE 1515 | CHICAGO | IL | 60675 | STUDENT COMPUTERS | $178,320 |
| SOUTHERN BUILDING MAINTENANCE | |||||
| 12460 CRABAPPLE ROAD SUITE 202 PMB | ALPHARETTA | GA | 30004 | CLEANING | $118,482 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $28,716 | FundraisingAmt |
| All Other Contributions | $350,005 | AllOtherContributionsAmt |
| Noncash Contributions | $7,145 | NoncashContributionsAmt |
| Total Contributions | $378,721 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611710 | $7,412,452 | $7,412,452 |
| BUS SERVICE FEES | 611710 | $224,909 | $224,909 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,618 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,618 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,645,979 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,564 | TotalRevenueColumnAmt |
| Exclusion | $1,564 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $32,695 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $32,695 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $32,695 | TotalRevenueColumnAmt |
| Exclusion | $32,695 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,656 | SecuritiesAmt |
| Other | $3,983 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,781 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$125 | SecuritiesAmt |
| Other | $3,983 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,858 | TotalRevenueColumnAmt |
| Exclusion | $3,858 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $169,401 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $28,716 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $87,850 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $81,551 | TotalRevenueColumnAmt |
| Exclusion | $81,551 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,144,368 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,645,979 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $119,668 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $214,692 | TotalAmt |
| Program Services | $214,692 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $472,842 | TotalAmt |
| Management And General | $472,842 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,504,568 | TotalAmt |
| Program Services | $3,868,140 | ProgramServicesAmt |
| Management And General | $636,428 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,669 | TotalAmt |
| Management And General | $45,669 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $462,671 | TotalAmt |
| Program Services | $6,229 | ProgramServicesAmt |
| Management And General | $456,442 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $354,736 | TotalAmt |
| Management And General | $354,736 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,135 | TotalAmt |
| Management And General | $39,970 | ManagementAndGeneralAmt |
| Fundraising | $165 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,429 | TotalAmt |
| Management And General | $2,429 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,754 | TotalAmt |
| Management And General | $107,754 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,564 | TotalAmt |
| Management And General | $26,564 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,773 | TotalAmt |
| Program Services | $41,047 | ProgramServicesAmt |
| Management And General | $80,781 | ManagementAndGeneralAmt |
| Fundraising | $50,945 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $156,330 | TotalAmt |
| Program Services | $144,918 | ProgramServicesAmt |
| Management And General | $11,412 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $590,046 | TotalAmt |
| Program Services | $544,111 | ProgramServicesAmt |
| Management And General | $45,935 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $275,081 | TotalAmt |
| Program Services | $253,765 | ProgramServicesAmt |
| Management And General | $21,316 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,695 | TotalAmt |
| Program Services | $50,187 | ProgramServicesAmt |
| Management And General | $21,508 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $696,425 | TotalAmt |
| Program Services | $645,688 | ProgramServicesAmt |
| Management And General | $50,737 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,650 | TotalAmt |
| Program Services | $1,650 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| STUDENT ACTIVITY/EXTRAC | $168,172 | $168,172 | ||
| MISCELLANEOUS EXPENSE | $99,686 | $99,686 | ||
| ENTERTAINMENT AND GIFTS | $62,810 | $24,277 | $38,533 | |
| BAD DEBT EXPENSE | $49,535 | $49,535 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,576,263 | TotalAmt |
| Program Services | $5,938,599 | ProgramServicesAmt |
| Management And General | $2,462,591 | ManagementAndGeneralAmt |
| Fundraising | $175,073 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,674,619 | BOYAmt |
| EOY | $2,837,336 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,562,516 | BOYAmt |
| EOY | $1,564,079 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,243 | BOYAmt |
| EOY | $26,787 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,514,313 | BOYAmt |
| EOY | $3,640,571 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $19,732,307 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,033,926 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,265,125 | BOYAmt |
| EOY | $13,698,381 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,536 | BOYAmt |
| EOY | $12,526 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,086,352 | BOYAmt |
| EOY | $21,779,680 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,746 | BOYAmt |
| EOY | $39,838 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,828,928 | BOYAmt |
| EOY | $6,991,059 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,905,674 | BOYAmt |
| EOY | $7,030,897 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,120,468 | BOYAmt |
| EOY | $14,712,149 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,763 | BOYAmt |
| EOY | $25,187 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,447 | BOYAmt |
| EOY | $11,447 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,180,678 | BOYAmt |
| EOY | $14,748,783 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,086,352 | BOYAmt |
| EOY | $21,779,680 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$431,895 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| 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 |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $384,023 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,877,944 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $385,294 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $408,343 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $378,721 | CurrentTaxYearAmt |
| Total | $4,434,325 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $384,023 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,877,944 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $385,294 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $408,343 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $378,721 | CurrentTaxYearAmt |
| Total | $4,434,325 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,564,556 | SubstantialContributorsTotAmt |
| Public Support Total170 | $2,869,769 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $73,074 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $72,572 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $81,849 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $42,687 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $34,259 | CurrentTaxYearAmt |
| Total | $304,441 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $29,202 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $58,243 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $64,543 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $51,270 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $81,551 | CurrentTaxYearAmt |
| Total | $284,809 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $5,023,575 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $40,034,807 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.57130 | PublicSupportCY170Pct |
| Public Support PY170 | 0.62270 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $227,519 | BeginningYearBalanceAmt |
| Contributions | $17,271 | ContributionsAmt |
| Investment Earnings Or Losses | $228 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $245,018 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $209,782 | BeginningYearBalanceAmt |
| Contributions | $17,527 | ContributionsAmt |
| Investment Earnings Or Losses | $210 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $227,519 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $198,048 | BeginningYearBalanceAmt |
| Contributions | $11,535 | ContributionsAmt |
| Investment Earnings Or Losses | $199 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $209,782 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $184,851 | BeginningYearBalanceAmt |
| Contributions | $13,012 | ContributionsAmt |
| Investment Earnings Or Losses | $185 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $198,048 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $170,938 | BeginningYearBalanceAmt |
| Contributions | $13,913 | ContributionsAmt |
| Investment Earnings Or Losses | $171 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $171 | OtherExpendituresAmt |
| End Year Balance | $184,851 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.95000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.05000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,289,855 | OtherCostOrOtherBasisAmt |
| Book Value | $1,289,855 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $15,972,999 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,266,930 | DepreciationAmt |
| Book Value | $11,706,069 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $832,720 | OtherCostOrOtherBasisAmt |
| Depreciation | $581,675 | DepreciationAmt |
| Book Value | $251,045 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,636,733 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,185,321 | DepreciationAmt |
| Book Value | $451,412 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $13,698,381 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,017,576 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,017,576 | RevenueSubtotalAmt |
| Other Revenues Not Included | $126,792 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $126,792 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,144,368 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $8,449,471 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $87,850 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $87,850 | ExpensesNotReportedAmt |
| Expenses Subtotal | $8,361,621 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $214,642 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $214,642 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $8,576,263 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE ACADEMY'S ENDOWMENT CONSISTS OF ONE DONOR-RESTRICTED FUND ESTABLISHED FOR OPERATIONS AND OTHER AMOUNTS DESIGNATED FOR ENDOWMENT BY THE BOARD. |
| PART X, LINE 2: | THE ACADEMY IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 509(A), AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE IRC). ACCORDINGLY, ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE IRC, IS SUBJECT TO FEDERAL INCOME TAX. THE ACADEMY'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO THE ACADEMY, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN BY MANAGEMENT WITH RESPECT TO A TRANSACTION OR CLASS OF TRANSACTIONS THAT WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF JULY 31, 2018 AND 2017 AND, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | DIRECT EXPENSES INCURRED FOR FUNDRAISING AND OTHER SPECIAL EVENTS -87,850. SCHOLARSHIPS AND FINANCIAL AID 214,642. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | DIRECT EXPENSES INCURRED FOR FUNDRAISING AND OTHER SPECIAL EVENTS 87,850. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS AND FINANCIAL AID 214,642. |
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 | MILL SPRINGS ACADEMY'S POLICY OF NONDISCRIMINATION IS INCLUDED IN ITS BYLAWS. IT IS ALSO INCLUDED IN THE SCHOOL HANDBOOK POLICY AND OTHER PUBLICATIONS SUCH AS THE MSA WEEKLY NEWS. A NONDISCRIMINATION ADVERTISEMENT IS PUBLISHED IN THE NEWSPAPER ON AN ANNUAL BASIS. | ExplanationTxt |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| EAST ASIA AND THE PACIFIC | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD PROGRAM | $40,200 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD PROGRAM | $31,116 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $71,316 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $71,316 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | MSA GOLF TOURNAMENT | Event1Nm |
| Gross Receipts Event1 | $35,703 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $24,577 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $11,126 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $12,736 | RentFacilityCostsEvent1Amt |
| Other Direct Expenses Event1 | $5,373 | OtherDirectExpensesEvent1Amt |
| Other Events Total | 4 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $140,942 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $140,942 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $69,741 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $176,645 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $24,577 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $152,068 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $12,736 | RentFcltyCostsTotalEventsAmt |
| Oth Direct Expnss Total Events | $75,114 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $87,850 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $64,218 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS AND FINANCIAL AID | GrantTypeTxt |
| Recipient | 44 | RecipientCnt |
| Cash Grant | $214,642 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ACADEMY USES A NEED BASED APPROACH TO AWARDING ASSISTANCE TO INDIVIDUAL STUDENTS. THE AMOUNTS ARE CREDITED TO EACH RECIPIENT'S ACCOUNT. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | 0 | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT W MOORE | PersonNm |
| Title | PRESIDENT | TitleTxt |
| Base Compensation Filing Org | $289,663 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $4,109 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $7,546 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $301,318 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | THE PRESIDENT'S COMPENSATION INCLUDES A HOUSING ALLOWANCE WHICH IS INCLUDED IN WAGES REPORTED ON HIS FORM W-2. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY THE ACADEMY'S CHIEF FINANCIAL OFFICER AND PROVIDED TO ITS BOARD OF TRUSTEES BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH EMPLOYEE AS WELL AS EACH TRUSTEE, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH BOARD OF TRUSTEES DELEGATED POWERS ANNUALLY SIGNS A STATEMENT WHICH AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY AND UNDERSTANDS THAT THE ACADEMY IS A CHARITABLE ORGANIZATION AND THAT TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. ADDITIONALLY, IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE TRUSTEES AND MEMBERS OF COMMITTEES WITH BOARD OF TRUSTEES DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, THE BOARD OF TRUSTEES SHALL MAKE THE DETERMINATION AND TAKE A VOTE AS TO WHETHER A CONFLICT OF INTEREST EXIST. |
| FORM 990, PART VI, SECTION B, LINE 15 | MILL SPRINGS ACADEMY IS A MEMBER OF THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (THE "NAIS") AND UTILIZES BENCHMARKING DATA PROVIDED THE NAIS IN DETERMINING REASONABLE COMPENSATION LEVELS. THE BENCHMARKING REPORTS ALLOW THE ACADEMY TO COMPARE SALARIES FOR VARIOUS POSITIONS TO THOSE OF SIMILAR SIZED SCHOOLS LOCATED IN THE SAME REGION OF THE COUNTRY. THE BENCHMARKING REPORTS ARE USED AS A GUIDELINE FOR DETERMINING REASONABLE COMPENSATION LEVELS AND ANY PROPOSED CHANGES IN AN INDIVIDUAL'S COMPENSATION MADE BY MANAGEMENT MUST BE APPROVED VIA A VOTE OF THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE ACADEMY MAKES ITS FORM 990 AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST OF THE ACADEMY. |
| FORM 990, PART VI, SECTION B, LINE 14 | THE ACADEMY HAS ADOPTED COMMON PRACTICES UTILIZED BY INDEPENDENT SCHOOLS AND OTHER NOT FOR PROFITS WHILE THEY FORMALIZE THEIR OWN WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY. |
Comments