2025-01-31T11:07:45-05:00 2023-07-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2022-08-01 237304956 BRANDON HALL SCHOOL INC % KAREN WHITE BRAN 7703948177 1701 Brandon Hall Drive Atlanta GA 30350 KAREN WHITE BOARD CHAIR 7703948177 2024-12-31 true SABRE J LINAHAN P01372980 4048746244 2024-12-31 2022 2025-03-06 01:10:19Z KAREN WHITE 1701 Brandon Hall Drive Atlanta GA 30350 4256684 false X www.brandonhall.org X 1959 GA THE BRANDON HALL SCHOOL, INC. IS AN INDEPENDENT, NONPROFIT, NONSECTARIAN, PRE-COLLEGE PREPARATORY, COEDUCATIONAL DAY AND BOYS AND GIRLS BOARDING SCHOOL. 6 6 61 5 0 242704 34584 6484385 4221973 0 0 2313 127 6729402 4256684 1764217 1030086 0 0 2748252 2504581 0 0 24485 2430502 2959227 6942971 6493894 -213569 -2237210 3296785 1855233 6582393 7378051 -3285608 -5522818 X THE BRANDON HALL SCHOOL, INC. IS AN INDEPENDENT, NONPROFIT, NONSECTARIAN, PRE-COLLEGE PREPARATORY, COEDUCATIONAL DAY AND BOYS AND GIRLS BOARDING SCHOOL WHICH PROVIDE CLASES FOR STUDENTS IN GRADES 6 THROUGH 12. false true 5069285 1030086 4221973 THE BRANDON HALL SCHOOL, INC IS AN INDEPENDENT, NONPROFIT, NONSECTARIAN, PRECOLLEGE PREPARATORY, COEDUCATIONAL DAY AND BOYS AND GIRLS BOARDING SCHOOL WHICH PROVIDES CLASSES FOR 82 STUDENTS IN GRADES 6 THROUGH 12. 5069285 true true false false false false false false false false true false false false true true true false true false false false true false false false false false true false false false false false false false false false false false false false false false false false false true 20 0 true 61 true false false false false false false false false false false false false X 6 6 false false false false false false false true true false false true true true true false true true true false GA X KAREN WHITE 7703948177 1701 BRANDON HALL DRIVE ATLANTA GA 30350 Johnny Green COO/CFO 50.0 0.0 X 116488 0 8327 Justin Ryder assistant head of school 50.0 0.0 X 114609 0 8327 Zoe Hauser Interim Head of School 50.0 0.0 X 72542 0 0 Karen White BOARD CHAIR 1.0 0.0 X 0 0 0 John Marshall TRUSTEE 1.0 0.0 X 0 0 0 Jorge Lluch DEL HOYO TRUSTEE 1.0 0.0 X 0 0 0 Kim Ajy TRUSTEE 1.0 0.0 X 0 0 0 Patrick Hiller TRUSTEE 1.0 0.0 X 0 0 0 Schnell Hart TRUSTEE 1.0 0.0 X 0 0 0 303639 0 16654 2 false false false FLIK PO BOX 50196 LOS ANGELES CA 90074 FOOD SERVICE 446531 1 34584 34584 TUITION & FEES 4221973 4221973 4221973 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 OTHER INCOME 127 127 127 4256684 4221973 127 0 633130 633130 396956 396956 0 244846 167809 77037 0 1998155 1369470 628685 0 96983 72737 24246 164597 123448 32919 8230 0 393257 393257 30680 30680 0 0 0 161861 9432 152429 15843 14277 1409 157 32355 31521 597 237 63341 57007 5701 633 0 561458 532710 24657 4091 2059 1608 445 6 0 0 627134 627134 0 172048 154844 15484 1720 122190 116080 4888 1222 CONTRACTED SERVICES 431336 427065 4271 PROGRAM EXPENSE 205558 204970 54 534 AUTO EXPENSE 63768 57392 3188 3188 DORM EXPENSE 32433 32433 43906 39262 4448 196 6493894 5069285 1400124 24485 X 1279621 64773 0 0 0 0 57206 0 0 0 0 0 0 0 15615 0 9877 28733 13850158 12088431 1933776 1761727 0 0 690 0 0 0 0 0 0 0 3296785 1855233 119791 1850551 0 0 1649560 0 0 0 0 0 0 0 4798386 4800000 0 0 14656 727500 6582393 7378051 X -3285608 -5522818 0 0 -3285608 -5522818 3296785 1855233 -2237210 X false true X true false X 220851 697901 721213 242704 34584 1917253 0 0 220851 697901 721213 242704 34584 1917253 194981 1722272 31124 2351 33475 0 0 1950728 29469126 0.88289 0.88643 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1553864 1553864 9841164 9841164 0 2455130 2247267 207863 1761727 0 DEPOSITS - FLIK 0 DEPOSITS - OTHER 0 OTHER LIABILITIES 0 PAYABLE TO TSF 727500 727500 X 8848769 5550691 5550691 3298078 958606 958606 4256684 5535288 5535288 958606 958606 6493894 PART X, LINE 2 The School is tax exempt entities under Section 501(c)(3) of the Internal Revenue Code (the "Code"). Only unrelated business income, as defined by Section 512(a)(1) of the Code, is subject to income taxes. The School annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the School takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In general, the School is no longer subject to tax examinations for tax years ending before July 31, 2020. PART XI, LINE 2D $6,238,273 = Proceeds from sale of property & equipment in excess of NBV ($777,582) = Estimated liquidation costs ------------------ $5,550,691 = Net assets in liquidation The financial statements reflect adjustments necessary as a result of the fact that the School is in liquidation and the financial statements are presented as liquidation-basis financials statements. All items in the statement of net assets in liquidation are consequently measured at expected realizable values. PART XI, LINE 4B $958,606 - Tuition Assistance netted with income on financials. PART XII, LINE 4B $958,606 - Tuition Assistance netted with income on financials. true true false true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 THE SCHOOL'S NONDISCRIMINATORY POLICY IS PUBLISHED WITHIN THE SCHOOL'S INFORMATIONAL BROCHURE WHICH IS DISTRIBUTED TO ALL POTENTIAL PARENTS AND STUDENTS REQUESTING INFORMATION ABOUT BRANDON HALL SCHOOL AS WELL AS TO ALL PARENTS WHO HAVE STUDENTS CURRENTLY ENROLLED AT THE BRANDON HALL SCHOOL. true Russia and the Newly Independent States 0 0 Grantmaking Financial Assistance 132400 Sub-Saharan Africa 0 0 Grantmaking FINANCIAL ASSISTANCE 104100 East Asia and the Pacific 0 0 Grantmaking FINANCIAL ASSISTANCE 73700 South Asia 0 0 Grantmaking FINANCIAL ASSISTANCE 52831 Europe (Including Iceland and Greenland) 0 0 Grantmaking FINANCIAL ASSISTANCE 33925 0 0 0 0 396956 396956 Scholarships and Financial Aid East Asia and the Pacific 5 73700 Tuition Cred fmv Scholarships and Financial Aid. Europe (Including Iceland and Greenland) 1 33925 tuition cred fmv Scholarships and Financial Aid Russia and the Newly Independent States 4 132400 tuition cred fmv Scholarships and Financial Aid South Asia 3 52831 TUITION CREDIT FMV Scholarships and Financial Aid Sub-Saharan Africa 3 104100 TUITION CREDIT FMV false false false false false false Part III, Column C Recipients are chosen based on financial need. true Scholarships and Financial Aid 61 633130 FMV Tuition Credit Part I, Line 2 Scholarships and financial aid are awarded based on merit and need. PART III, LINE 3 On May 19, 2023 the board of trustees of the School made the determination that the School could no longer operate and began the process of liquidating its assets in order to settle its financial obligations and dissolve. As part of its dissolution, the board of trustees began making efforts to sell the School's property and equipment. The board is continuing the process of performing necessary steps to complete its liquidation and dissolution. PART VI, LINE 11B A copy of the Form 990 is reviewed by the COO/CFO and Board Chair before filing with the IRS. PART VI, LINE 12A No member of the board of Trustees shall use his or her position, or knowledge gained there from, in such a manner that a conflict between the interest of Brandon Hall School or any subgroups thereof and his or her personal interests arises. Each board member has a duty to place the interest of Brandon Hall School foremost in any dealings with the organization and has a continuing responsibility to comply with the requirements of this policy. The conduct of personal business between any board member and Brandon Hall School must be closely monitored. Board members may not obtain for themselves, their relatives, or their friends a material interest of any kind from their association with Brandon Hall School. If a board member has an interest in a proposed transaction with Brandon Hall in the form of a significant personal financial interest in the transaction or in any organization he or she must make full disclosure of such interest before any discussion or negotiation or such transaction. Any board member who is aware of a potential conflict of interest with respect to any matter coming before the board shall not be present for any discussion of or vote in connection with this matter. Except to the extent that the full board may request their presence to aid in the explanation of the matter under discussion. Under no circumstances are they to be present or participate in any vote on a matter in which they may have a potential conflict of interest. PART VI, LINE 15A BOARD PERFORMS AN ANNUAL REVIEW OF THE HEADMASTER/PRESIDENT OF THE ORGANIZATION. PART VI, LINE 15B HEADMASTER/PRESIDENT PERFORMS ANNUAL REVIEWS OF KEY PERSONNEL. ALL SALARIES ARE A COMPONENT OF THE BUDGET REVIEWED AND ADOPTED BY THE BOARD. PART VI, LINE 19 FORM 990 IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST.