2018-05-11T14:26:51-05:00 2017-06-30 GRANT THORNTON LLP 1100 PEACHTREE STREET SUITE 1200 ATLANTA GA 30309 990 2016-07-01 580566206 The Westminster Schools Inc % RON TURNER WEST 4043558673 1424 West Paces Ferry Road Atlanta GA 303272428 TONI BOYD VP Finance and Ops 4048013486 2018-05-11 true Michele N Melchior P00488037 4043302000 2018-05-11 2016 2022-09-23 18:48:47Z Keith Evans 1424 West Paces Ferry Road Atlanta GA 303272428 94550183 false X www.westminster.net X 1920 GA CHRISTIAN, INDEPENDENT DAY SCHOOL FOR BOYS AND GIRLS, WHICH SEEKS TO DEVELOP THE WHOLE PERSON FOR COLLEGE AND FOR LIFE THROUGH EXCELLENT EDUCATION. 30 29 889 735 -408516 -415008 5214406 5760004 49222582 52206965 4182143 7216128 844985 973592 59464116 66156689 4780907 5192389 0 0 39923364 41626387 0 0 2141077 23115667 23053134 67819938 69871910 -8355822 -3715221 354106878 373128616 62004812 67046608 292102066 306082008 X WESTMINSTER IS A CHRISTIAN, INDEPENDENT DAY SCHOOL FOR BOYS AND GIRLS, WHICH SEEKS TO DEVELOP THE WHOLE PERSON FOR COLLEGE AND FOR LIFE THROUGH EXCELLENT EDUCATION. false false 57561702 5192389 49715727 ELEMENTARY & SECONDARY EDUCATION, GENERAL ORDER: THE SCHOOL ENROLLED 1864 STUDENTS IN THE YEAR ENDED JUNE 30, 2017 WITH 33% MINORITY ENROLLMENT. LOW CLASS SIZE ENCOURAGES ACADEMIC ACHIEVEMENTS REFLECTED BY STUDENTS' ACCOMPLISHMENTS INCLUDING 16 NATIONAL MERIT FINALISTS, 17 SEMIFINALISTS AND 36 COMMENDED STUDENTS. THE MOST RECENT SAT RANGE FOR THE MIDDLE 50% OF THE SENIOR CLASS WAS 1340-1500. THE SCHOOL'S FACULTY, WITH 226 ADVANCED DEGREES, REPRESENTS AN INTEGRAL COMPONENT OF EACH STUDENT'S EDUCATION. ANOTHER SIGNIFICANT COMPONENT OF THEIR EDUCATION IS THE SCHOOL'S 3 LIBRARIES WHICH HOUSE 82,000 VOLUMES. WESTMINSTER'S STUDENTS' INTERESTS EXTEND BEYOND ACADEMICS, AND INCLUDE ATHLETIC PURSUITS, ARTISTIC ACCOMPLISHMENTS, AND COMMUNITY SERVICE. IN THE 2016-2017 SCHOOL YEAR, THE SCHOOL WON 7 STATE CHAMPIONSHIPS IN ATHLETIC COMPETITIONS, WITH OVER 80% OF STUDENTS INVOLVED IN ATHLETIC ACTIVITIES. THE ARTS ARE HISTORICALLY VERY STRONG AT WESTMINSTER. OVER 54% OF STUDENTS IN THE MIDDLE SCHOOL AND 31% OF STUDENTS IN THE UPPER SCHOOL PARTICIPATE IN THE PERFORMING ARTS. THE BAND, ORCHESTRA, AND CHORAL PROGRAMS HAVE A NUMBER OF OFFERINGS IN EACH DIVISION OF THE SCHOOL, AND CONSISTENTLY RECEIVE SUPERIOR RATING IN COMPETITIONS. WESTMINSTER IS DEDICATED TO THE CONCEPT OF COMMUNITY SERVICE AND STUDENTS HAVE A STRONG TRADITION OF INVOLVEMENT IN THEIR SCHOOL AND THE WIDER COMMUNITY. MOST STUDENTS PARTICIPATE IN VOLUNTARY COMMUNITY SERVICE. ALL DIVISIONS OF THE SCHOOL PARTICIPATE IN SERVICE OPPORTUNITIES THROUGHOUT THE SCHOOL YEAR. THROUGH ITS ENDOWMENT, WESTMINSTER HAS BEEN ABLE TO PROVIDE EDUCATIONAL OPPORTUNITIES TO STUDENTS WHO WOULD OTHERWISE NOT BE ABLE TO PARTICIPATE IN PRIVATE EDUCATION. IN THE 2016-2017 SCHOOL YEAR, 13% OF THE STUDENTS RECEIVED NEED-BASED FINANCIAL AID WHICH MADE ATTENDANCE AT WESTMINSTER POSSIBLE. FOOD SERVICES PROVIDES 2,300 LUNCHES EACH DAY FOR STUDENTS, FACULTY AND STAFF, PLUS A NUMBER OF ADDITIONAL MEALS AT EVENTS AT THE SCHOOL. 2713510 2854483 STUDENT SERVICE PROGRAMS: WESTMINSTER AUXILIARY ENTERPRISES PROVIDE PROGRAMS AND SERVICES WHICH AUGMENT THE SCHOOL'S EDUCATIONAL OBJECTIVES. WESTMINSTER ELEMENTARY SCHOOL'S AFTER-SCHOOL PROGRAM, ASK!, SERVICES APPROXIMATELY 250 STUDENTS. STUDENTS MAY CHOOSE TO PARTICIPATE IN MINI-COURSES IN A VARIETY OF SUBJECT AREAS INCLUDING ACADEMICS, ARTS AND ATHLETICS DURING REGULAR PROGRAM HOURS. WESTMINSTER'S SUMMER PROGRAMS OFFER A WIDE VARIETY OF OPPORTUNITIES FOR WESTMINSTER AND NON-WESTMINSTER STUDENTS AGES 4-16. WESTMINSTER'S NURSERY SERVICES 125 STUDENTS BETWEEN THE AGES OF SIX WEEKS AND FOUR YEARS AND IS AVAILABLE FOR BOTH WESTMINSTER AND NON-WESTMINSTER STUDENTS. CURRICULUM IS DESIGNED TO DEVELOP AND SUSTAIN EACH CHILDS NATURAL CURIOSITY TO INSPIRE A LIFELONG LOVE FOR LEARNING. 60275212 true true false false false false false false false true true true false false true true true false true false true false false false false false false false true true true false false false false false false true false true false true true false false false true true true false false true 247 0 true 889 true true true false false false false false false false false false X 30 29 false false false false false false false true true false false true true true true true true true true false CA GA X RON TURNER 4048013486 1424 WEST PACES FERRY ROAD Atlanta GA 303272428 Michael J Egan CHAIR 3.0 0.0 X X 0 0 0 B Clayton Rolader VICE CHAIR 3.0 0.0 X X 0 0 0 Lisa Borders Secretary 3.0 0.0 X X 0 0 0 Claire Arnold Board Member 3.0 0.0 X 0 0 0 Elizabeth K Blake Board Member 3.0 0.0 X 0 0 0 Samuel G Candler Board Member 3.0 0.0 X 0 0 0 Harold A Dawson Jr Board Member 3.0 0.0 X 0 0 0 William Stephen Floyd Board Member 3.0 0.0 X 0 0 0 Jason Fritz Board Member 3.0 0.0 X 0 0 0 Rebecca Gupta Board Member 3.0 0.0 X 0 0 0 Rand Glenn Hagen Board Member 3.0 0.0 X 0 0 0 Scott D Hawkins Board Member 3.0 0.0 X 0 0 0 Katharine W Kelley Board Member 3.0 0.0 X 0 0 0 David M Love Board Member 3.0 0.0 X 0 0 0 Lisa O McGahan Board Member 3.0 0.0 X 0 0 0 Allison Bolch Moran Board Member 3.0 0.0 X 0 0 0 R Brand Morgan Board Member 3.0 0.0 X 0 0 0 Joel T Murphy Board Member 3.0 0.0 X 0 0 0 Usha C Nair-Reichert Board Member 3.0 0.0 X 0 0 0 Thomas E Noonan Board Member 3.0 0.0 X 0 0 0 John F Oglesby Board Member 3.0 0.0 X 0 0 0 Rahul Patel Board Member 3.0 0.0 X 0 0 0 William T Plybon Board Member 3.0 0.0 X 0 0 0 Kathy A Regal Board Member 3.0 0.0 X 0 0 0 S Stephen Selig Board Member 3.0 0.0 X 0 0 0 Jeffrey P Small JR Board Member 3.0 0.0 X 0 0 0 Steven D Smith Board Member 3.0 0.0 X 0 0 0 C Austin Stephens Board Member 3.0 0.0 X 0 0 0 Charles W Wickliffe III Board Member 3.0 0.0 X 0 0 0 D Scott Weimer Board Member 3.0 0.0 X 0 0 0 WENDY BARNHART DIR. BUS & FIN (thru 12/2016) 55.0 0.0 X 215215 0 57951 Mary Shivers O'Gara SECRETARY - PRESIDENT 55.0 0.0 X 65912 0 36664 KEITH A EVANS President 55.0 0.0 X 505609 0 122397 Toni Boyd start 1117 VP of Finance and Operations 3.0 0.0 X 0 0 0 EMILIE R HENRY VP OF INSTIT ADVANCEMENT 55.0 0.0 X 196806 0 87933 WHITCLIFF A MCKNIGHT Head of Lower School 55.0 0.0 X 170277 0 26786 TIMOTHY DOWNES Director of Athletics 55.0 0.0 X 180131 0 25284 JOSEPH H DIMON IV Asst Headmaster Student Life 55.0 0.0 X 171314 0 58622 COLLEEN A GLAUDE Dean of Instructional Tech. 55.0 0.0 X 174363 0 50558 DANETTE MORTON Head of Middle School 55.0 0.0 X 157164 0 93173 MARJORIE D MITCHELL Dir of Admissions & Enrollment 55.0 0.0 X 141937 0 20294 ROBERT RYSHKE EXEC. DIR., CTR FOR TEACHING 55.0 0.0 X 137721 0 19677 THADDEUS W PERSONS Dean of Faculty 55.0 0.0 X 134185 0 29148 Steven L Frappier Director of College Counseling 55.0 0.0 X 135416 0 9450 Lauren T Flores Assoc VP Institutional Adv 55.0 0.0 X 132565 0 14048 2518615 0 651985 30 false true false Flik Independent Schools PO Box 50196 LOS ANGELES CA 90074 Dinning Services 2710152 Gay Construction Company Inc 2907 Log Cabin Drive ATLANTA GA 30339 Construction 1725601 Orchestrate HR Inc 5050 Spring Valley Road DALLAS TX 75244 Benefits Admin 810041 DISYS Solutions Inc PO Box 405881 ATLANTA GA 30384 NETWORK/IT 662967 NETPLANNER SYSTEMS INC 3145 NORTHWOODS PARKWAY SUITE 800 NORCROSS GA 30071 AV SYSTEMS 268828 47 5760004 175845 5760004 TUITION AND FEES 900099 49352482 49352482 SUMMER PROGRAMS 900099 1154280 1154280 NURSERY 900099 1145067 1145067 EXTENDED DAY PROGRAMS 900099 555136 555136 52206965 666174 -408516 1074690 0 0 304541 119902 184639 0 184639 184639 33431908 690168 27531295 40827 5900613 649341 6549954 6549954 0 0 0 0 0 0 1041881 701470 340411 340411 SNACK BAR SALES 900099 85297 85297 ATHLETIC EVENT GATE FEES 900099 32702 32702 ALUMNI EVENTS 900099 7430 7430 323113 323113 448542 66156689 52570210 -408516 8234991 0 5192389 5192389 0 0 2061916 929036 915809 217071 94042 94042 31314362 26080615 4240999 992748 1719490 1386113 280615 52762 4110761 3252983 686968 170810 2325816 1884981 357369 83466 0 116856 116856 142082 142082 0 0 151834 151834 1654376 851634 785906 16836 38422 2887 35535 2283877 1462160 671478 150239 1980928 1562389 389273 29266 0 969655 969655 1644249 1582858 25057 36334 0 1314833 908292 158388 248153 582009 582009 0 7175014 7175014 655814 655814 FOOD 1692577 1692577 REPAIRS AND MAINTENANCE 1675269 154739 1520530 MEMBERSHIP DUES 366299 200919 155637 9743 PLANT ALLOCATION 12723836 -12809355 85519 609040 312762 248148 48130 69871910 60275212 7455621 2141077 X 2268565 1656004 17308605 22576126 2339391 2256764 2498933 2781924 0 0 0 0 0 0 499101 358755 1935829 1694906 171560537 90882446 69384550 80678091 122779887 138951099 122868393 121165067 11211709 0 0 0 1011915 1009880 354106878 373128616 8344836 12504518 0 0 32438480 33758769 19230000 19230000 0 0 0 0 0 0 0 0 1991496 1553321 62004812 67046608 X 137820655 145180350 68574476 74267622 85706935 86634036 292102066 306082008 354106878 373128616 X -3715221 17129931 565232 X false true X true false X 6401006 5191862 7556917 5214406 5760004 30124195 0 0 6401006 5191862 7556917 5214406 5760004 30124195 1724230 28399965 489770 528616 659561 1269095 970715 3917757 0 994141 941079 1082846 1190481 1127178 5335725 39377677 236776712 0.72122 0.67149 X SCHEDULE A, PART II THE WESTMINSTER SCHOOLS ARE COMPLETING SCHEDULE A PART II IN ORDER TO UTILIZE THE SPECIAL RULE ON 990 SCHEDULE B. SCHEDULE B IDENTIFIES THAT THE SPECIAL RULE MAY BE UTILIZED BY ORGANIZATIONS THAT MET THE 33 1/3% SUPPORT TEST AND CHECKED THE BOX ON SCHEDULE A PART II LINE 13, 16A, OR 16B. THE WESTMINSTER SCHOOLS MET THE 33 1/3% SUPPORT TEST FOR THE FISCAL YEAR ENDED JUNE 30, 2017 AND HAVE CHECKED THE BOX ON SCHEDULE A PART II LINE 16A. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 245079949 1060201 23535721 1925075 7986633 259764163 260801016 712714 -6390966 1916304 8126511 245079949 259754396 2403572 8373294 1846310 7883936 260801016 240053597 4386397 28607474 1718222 11574850 259754396 223835729 4207275 21167464 1456782 7700089 240053597 0.41000 0.33000 0.26000 false false 9603563 9603563 111304912 64404349 46900563 41444898 22682244 18762654 9207164 3795853 5411311 80678091 HEDGE AND MUTUAL FUNDS 95631626 F REAL ESTATE FUNDS 2642515 F PRIVATE EQUITY FUNDS 22890926 F 121165067 0 INTEREST RATE SWAP 1037228 AGENCY ACCOUNTS 516093 1553321 X 79329002 17129931 -4627157 12502774 66826228 151834 -821373 -669539 66156689 65349060 821373 821373 64527687 151834 5192389 5344223 69871910 INTENDED USES OF ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 THE PREEMINENT FUNCTION OF THE WESTMINSTER SCHOOLS ENDOWMENT FUND IS TO PROVIDE FINANCIAL RESOURCES TO HELP UNDERWRITE THE EDUCATIONAL NEEDS OF CURRENT AND FUTURE GENERATIONS OF STUDENTS AND TO ENHANCE THE FINANCIAL WELL-BEING OF THE WESTMINSTER SCHOOLS. LIABILITY FOR UNCERTAIN TAX POSITION (ASC 740) SCHEDULE D, PART X, LINE 2 THE SCHOOL IS RECOGNIZED AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (THE CODE) AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3), WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE SCHOOL PROVIDES FOR INCOME TAXES BASED ON FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES WHICH ESTABLISHES THE CRITERION THAT AN INDIVIDUAL TAX POSITION HAS TO MEET FOR SOME OR ALL OF THE BENEFITS OF THAT POSITION TO BE RECOGNIZED IN THE SCHOOLS FINANCIAL STATEMENTS. THE SCHOOL IS REQUIRED TO DETERMINE THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE TAX POSITION FOLLOWING AN AUDIT. THE SCHOOL HAS APPLIED THIS CRITERION TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATION REMAINS OPEN. TAX YEARS OPEN TO EXAMINATION BY TAX AUTHORITIES UNDER THE STATUTE OF LIMITATIONS INCLUDE FISCAL 2014-2017. THE SCHOOL HAS DETERMINED THAT ITS TAX POSITIONS SATISFY THE MORE LIKELY THAN NOT CRITERION AND THAT NO PROVISION FOR INCOME TAXES IS REQUIRED AT JUNE 30, 2017 AND 2016. THE SCHOOLS POLICY IS TO RECORD INTEREST AND PENALTIES, IF ANY, RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. FOR YEARS ENDED JUNE 30, 2017 AND 2016, NO SUCH INTEREST AND PENALTIES WERE RECORDED. SCHEDULE D, PART XI, LINE 2D FINANCIAL AID ($5,192,389) INCREASE IN CSV OF LIFE INS. $1,759 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT $6,496 UNREALIZED LOSS FROM INTEREST SWAP $568,431 UNCOLLECTIBLE GRANTS ($11,454) TOTAL ($4,627,157) SCHEDULE D, PART XI, LINE 4B BOOKSTORE COGS ($701,470) RENTAL EXPENSES ($119,902) ROUNDING ($1) TOTAL ($821,373) SchedSCHEDULE D, PART XII, LINE 2D BOOKSTORE COGS $701,470 RENTAL EXPENSES $119,902 Rounding $1 TOTAL $821,373 SCHEDULE D, PART XII, LINE 4B FINANCIAL AID $5,192,389 true true true true true true true false false false false false false false false false false true PUBLICATION OF RACIALLY NONDISCRIMINATORY POLICY SCHEDULE E, PART I, LINE 3 THE WESTMINSTER SCHOOLS, AN INCLUSIVE EDUCATIONAL AND SPIRITUAL COMMUNITY, EMBRACES AND VALUES THE UNIQUE QUALITIES AND TRAITS OF EACH OF ITS MEMBERS. WE RECOGNIZE THAT AN INFORMED UNDERSTANDING OF ONE'S OWN IDENTITY NOT ONLY CONTRIBUTES TO THE DEVELOPMENT OF A HEALTHY, EMPOWERED YOUNG ADULT BUT ALSO ENHANCES THE LEARNING EXPERIENCE FOR EACH AND EVERY MEMBER OF THE COMMUNITY. CONSEQUENTLY, WE CELEBRATE OUR GROWING DIVERSITY THROUGH PROTECTION AND EXPLORATION OF INDIVIDUAL DIFFERENCE ARTICULATED ALONG A WIDE SPECTRUM THAT INCLUDES, BUT CERTAINLY IS NOT LIMITED TO RACE, CLASS, GENDER, RELIGION, AND SEXUAL ORIENTATION. THE SCHOOL'S NONDISCRIMINATORY POLICY IS INCLUDED IN THE SCHOOL'S WEBSITE (HTTPS://WWW.WESTMINSTER.NET/EQUITY-INCLUSION), PRINTED MATERIAL PROVIDED TO EVERY PROSPECTIVE STUDENT, AND IN ANY LOCAL NEWSPAPER OR NATIONAL MAGAZINE IN WHICH THE SCHOOL PLACES AN ADVERTISEMENT. South America Program Services International Learning 51081 East Asia and the Pacific Program Services International Learning 44862 Central America and the Caribbean Program Services International Learning 23965 Europe (Including Iceland and Greenland) Program Services International Learning 60668 Europe (Including Iceland and Greenland) Program Services International Learning 36996 South America Program Services International Learning 55247 Europe (Including Iceland and Greenland) Program Services International Learning 514630 Sub-Saharan Africa Program Services International Learning 37281 Central America and the Caribbean Investments 67396864 68221594 68221594 false false true true true false SCHEDULE F, PART I, LINE 3(1) - ARGENTINA: THIS PROGRAM IS DESIGNED FOR STUDENTS TO ACHIEVE ADVANCED COMPETENCY IN WRITTEN AND ORAL COMMUNICATION IN SPANISH. DURING THIS IMMERSION SUMMER PROGRAM, TEACHERS AND STUDENTS VISIT BUENOS AIRES, TOURING HISTORIC SITES, TAKING A TANGO CLASS, AND ATTENDING A TANGO-FOLKLORE DINNER SHOW. THEN FOR TWO WEEKS, STUDENTS LIVE WITH HOST FAMILIES WHILE ATTENDING HOLY TRINITY COLLEGE IN MAR DEL PLATA, MAXIMIZING THEIR OPPORTUNITY TO SPEAK SPANISH AND TO LEARN ABOUT THE CULTURE. EXPENSES RELATED TO THE PROGRAM ARE: $51,081 SCHEDULE F, PART I, LINE 3 (2) - CHINA: MIDDLE AND UPPER SCHOOL STUDENTS IMPROVE CONVERSATIONAL LANGUAGE SKILLS WHILE SIMULTANEOUSLY GAINING DIVERSE CULTURAL PERSPECTIVES OF CHINA. THE PROGRAM, WHICH IS ALSO OPEN TO NON-CHINESE LEARNERS, INCLUDES VARIOUS CULTURAL ACTIVITIES, EXPOSURE TO MULTI-NATIONAL CORPORATIONS TO LEARN ABOUT GLOBAL TRADE, SERVICE LEARNING OPPORTUNITIES, AND OTHER UNIQUE EXPERIENCES. PRIOR TO THE TRIP, STUDENTS PRACTICE THEIR CHINESE SKILLS AND GET TO KNOW THEIR HOST FAMILIES THROUGH LETTERS AND VIDEO MESSAGING. LATER, WESTMINSTER STUDENTS HAVE THE OPPORTUNITY TO HOST THEIR EXCHANGE STUDENT WHEN THEIR CHINESE PEERS VISIT ATLANTA. EXPENSES RELATED TO THE PROGRAM ARE: $44,862 SCHEDULE F, PART I, LINE 3 (3) - BAHAMAS: THE DISCOVERY SPRING BREAK TRIP TO THE ISLAND SCHOOL IN ELEUTHERA BAHAMAS IS A 7-DAY TRIP FOR FRESHMEN. WHILE AT THE ISLAND SCHOOL, STUDENTS WILL EXPLORE THE FRAMEWORK OF ELEUTHERA'S CULTURAL AND ENVIRONMENTAL LANDSCAPE THROUGH STUDENT-CENTERED ACADEMICS, OUTDOOR PROGRAMS THAT SUPPORT PERSONAL GROWTH AND LEADERSHIP DEVELOPMENT, AND OUTREACH PROGRAMS THAT PRACTICE A PROJECT-BASED APPROACH TO LOCAL COLLABORATION. EXPENSES RELATED TO THE PROGRAM ARE: $23,965 SCHEDULE F, PART I, LINE 3 (4) - FRANCE: MIDDLE AND UPPER SCHOOL STUDENTS EXPERIENCE LIFE IN BEAUTIFUL FRANCE DURING THE SUMMER. MIDDLE SCHOOL STUDENTS LIVE WITH FRENCH FAMILIES IN BARBEZIEUX SAINT-HILAIRE FOR TWO WEEKS. THEY ATTEND THE TOWN'S PRIVATE SCHOOL AND EXPLORE AS THEY HIKE, BIKE, KAYAK AND RIDE HORSES IN THE REGION. UPPER SCHOOL STUDENTS MAKE STRASBOURG THEIR HOME BASE. THEY ENROLL IN ONE OF FRANCE'S MOST PRESTIGIOUS SCHOOLS AND LEARN ABOUT THE CULTURE AS THEY TAKE EXCURSIONS THROUGHOUT THE ALSACE REGION AND GERMANY TO VISIT HISTORIC SITES. EXPENSES RELATED TO THE PROGRAM ARE: $60,668 SCHEDULE F, PART I, LINE 3 (5) - SPAIN: IN VALENCIA, SPAIN, MIDDLE SCHOOL STUDENTS EXPAND THEIR HORIZONS AND INCREASE PROFICIENCY BY FULLY IMMERSING IN AUTHENTIC SPANISH LANGUAGE AND CULTURE. STUDENTS ATTEND CLASSES AT SEMINARIO SEGORBE, OUR PARTNER EXCHANGE SCHOOL. THEY CONNECT WITH MULTINATIONAL CORPORATIONS AND ENGAGE IN HANDS-ON EXPERIENCES WITH RENOWNED EXPERTS TO MEET STUDENT INTERESTS AND PASSIONS. THE PROGRAM INCLUDES A WIDE VARIETY OF OPPORTUNITIES TO GET STUDENTS OUT OF THEIR COMFORT ZONE, INCLUDING VARIOUS CULTURAL ACTIVITIES, SERVICE LEARNING, LOCAL EXCURSIONS, AND A HOME STAY COMPONENT WITH A SCHOOL CLASSMATE TO EXPERIENCE LIVING AS A SPANIARD. EXPENSES RELATED TO THE PROGRAM ARE: $36,996 true Student Tuition and Fees 265 5192389 PROCEDURE FOR MONITORING USE OF GRANT FUNDS INSIDE U.S. SCHEDULE I, PART I, LINE 2 THE ORGANIZATION PROVIDES FINANCIAL AID TO STUDENTS ATTENDING THE SCHOOL AND THE AMOUNT PROVIDES FOR TUITION AND FEES. THE GRANTS ARE TREATED AS A REDUCTION OF REVENUE AND ARE APPLIED DIRECTLY TO TUITION. NO FORMAL MONITORING PROCESS IS NECESSARY BECAUSE RECIPIENTS DO NOT HAVE CONTROL OF THE FUNDS. X X X X true true X X X X X false true false false false false false false false WENDY BARNHART DIR. BUS & FIN (thru 12/2016) 214212 0 0 0 1003 0 13599 0 44352 0 273166 0 0 0 KEITH A EVANS President 385315 0 76500 0 43794 0 55900 0 66497 0 628006 0 0 0 EMILIE R HENRY VP OF INSTIT ADVANCEMENT 195897 0 0 0 909 0 12115 0 75818 0 284739 0 0 0 WHITCLIFF A MCKNIGHT Head of Lower School 135840 0 0 0 34437 0 10156 0 16630 0 197063 0 0 0 TIMOTHY DOWNES Director of Athletics 136736 0 0 0 43395 0 9384 0 15900 0 205415 0 0 0 JOSEPH H DIMON IV Asst Headmaster Student Life 164194 0 0 0 7120 0 15762 0 42860 0 229936 0 0 0 COLLEEN A GLAUDE Dean of Instructional Tech. 173576 0 0 0 787 0 10496 0 40062 0 224921 0 0 0 DANETTE MORTON Head of Middle School 156386 0 0 0 778 0 10372 0 82801 0 250337 0 0 0 MARJORIE D MITCHELL Dir of Admissions & Enrollment 141259 0 0 0 678 0 10938 0 9356 0 162231 0 0 0 ROBERT RYSHKE EXEC. DIR., CTR FOR TEACHING 133969 0 0 0 3752 0 8697 0 10980 0 157398 0 0 0 THADDEUS W PERSONS Dean of Faculty 132636 0 0 0 1549 0 12981 0 16167 0 163333 0 0 0 HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE SCHEDULE J, PART I, LINE 1A AS A CONDITION OF EMPLOYMENT AND FOR THE CONVENIENCE OF THE SCHOOL, SELECTED MEMBERS OF THE SCHOOL MANAGEMENT TEAM ARE REQUIRED TO RESIDE IN HOUSING LOCATED ON THE CAMPUS. BASED UPON THE FACTS AND CIRCUMSTANCES OF THE REQUIREMENTS OF THEIR RESPECTIVE ROLES AND RESPONSIBILITIES AT THE SCHOOL, IT IS MANAGEMENT'S POSITION THAT THE HOUSING IS NON-TAXABLE TO THE EMPLOYEE. THE CIRCUMSTANCES OF THE HOUSING BENEFIT ARE REVIEWED ON AN ANNUAL BASIS TO DETERMINE IF THE EXCLUSION UNDER SECTION 119 IS APPLICABLE. TRAVEL FOR COMPANIONS SCHEDULE J, PART I, LINE 1A THE SCHOOL PAYS FOR TRAVEL AND RELATED PROFESSIONAL BUSINESS EXPENSES WHEN THE PRESIDENT'S SPOUSE ACCOMPANIES THE PRESIDENT ON SCHOOL RELATED EVENTS INCLUDING (A) ALUMNI EVENTS, (B) FUNDRAISING, (C) STUDENT PERFORMANCES AND TRIPS AS WELL AS (D) PROFESSIONAL EDUCATIONAL ACTIVITIES, WHICH REQUIRE THE SPOUSE TO ATTEND. THE PRESIDENT AND SPOUSE'S ATTENDANCE AT THESE EVENTS ON BEHALF OF THE SCHOOL ARE DEEMED AS INTEGRAL AND ARE REQUIRED TO REPRESENT THE SCHOOL'S FAMILY AT THOSE EVENTS. IT IS MANAGEMENT'S POSITION THAT THE SPOUSAL TRAVEL IS NON-TAXABLE TO THE EMPLOYEE. HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES SCHEDULE J, PART I, LINE 1A THE SCHOOL ALLOWS EMPLOYEES USE OF THE SCHOOL'S HEALTH AND ATHLETIC FACILITIES FOR ALL FULL-TIME EMPLOYEES AT THE SCHOOL. IN ADDITION, THE SCHOOL PROVIDES MEMBERSHIP TO SELECTED CLUBS IN THE AREA FOR BUSINESS ENTERTAINMENT IN ORDER TO ADVANCE THE MISSION OF THE SCHOOL. THE SCHOOL PAYS THE ANNUAL DUES FOR INDIVIDUALS WHO REQUIRE MEMBERSHIP BY THEIR POSITION TO UTILIZE THE CLUB. IT IS MANAGEMENT'S POSITION THAT THESE AMENITIES ARE NON-TAXABLE TO THE EMPLOYEE. PERSONAL SERVICES SCHEDULE J, PART I, LINE 1A THE SCHOOL, THROUGH THE HOUSEKEEPING DEPARTMENT, PROVIDED HOUSEKEEPING SERVICES FOR PRESIDENT EVANS' ON CAMPUS RESIDENCE FOR SPECIAL EVENTS AND MEETINGS IN THE RESIDENCE. IT IS MANAGEMENT'S POSITION THAT THESE AMENITIES ARE NON-TAXABLE TO THE EMPLOYEE. SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN SCHEDULE J, PART I, LINE 4B THE SCHOOL SPONSORS A NON-QUALIFIED 457(F) SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN. UNDER THE NON-QUALIFIED 457(F) SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN, THE SCHOOL'S CONTRIBUTION WHICH IS BASED UPON A PREDETERMINED SCHEDULE AS WELL AS THE PERFORMANCE OF THE PRESIDENT IS ANNUALLY APPROVED BY THE SCHOOL'S BOARD OF TRUSTEES. THE CONTRIBUTIONS AND EARNINGS THEREIN ARE SUBJECT TO SUBSTANTIAL RISK OF FORFEITURE. A DEVELOPMENT AUTHORITY OF FULTON COUNTY 581506878 2009-08-20 19470000 See Part VI false false false A 240000 0 19470000 0 0 0 0 0 0 0 19470000 0 2006 true false true true A false false false false 0 false false false true A false false true true SUN TRUST 20. false false false 0 false true A true TAX EXEMPT BONDS - DESCRIPTION OF PURPOSE FORM 990, SCHEDULE K, PART I, LINE A(F) THE ORIGINAL INDENTURE WAS ISSUED NOVEMBER 13, 2003, WITH THE ORIGINAL PROJECT COMPLETED IN 2006. THE REISSUANCE IS TO AMEND THE ORIGINAL INDENTURE TO PERMIT THE REFUNDED BONDS TO BE CONVERTED TO A MODE THAT WILL ALLOW FOR THE REFUNDED BONDS TO BE PURCHASED BY A BANK AND TO BEAR INTEREST AT THE RATES APPLICABLE DURING THE BANK RATE PERIOD. THE REFUNDED BONDS ARE BEING REISSUED IN ACCORDANCE WITH THE PROVISIONS OF THE ORIGINAL INDENTURE. 114147 Financial Aid TUITION ASSISTANCE JEFFREY P SMALL JR BOARD TRUSTEE 94042 COMPENSATION OF FAMILY MEMBER false BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS SCHEDULE L, PART IV, LINE 1 JEFFREY P. SMALL, JR., BOARD MEMBER OF THE ORGANIZATION, HAS A FAMILY MEMBER WHO IS EMPLOYED BY THE ORGANIZATION. THE RELATIONSHIP WITH THE BOARD MEMBER HAS NO BEARING ON EMPLOYMENT AND COMPENSATION IS DETERMINED ON AN ARM'S LENGTH BASIS. X 1 14500 APPRAISAL X 57 161345 FAIR MARKET VALUE 1 false true false CONTRIBUTIONS RECEIVED PART I, LINE 9, COLUMN B COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990 POWERS OF THE EXECUTIVE COMMITEE FORM 990, PART VI, LINE 1A THE EXECUTIVE COMMITTEE SHALL DECIDE ALL QUESTIONS AFFECTING THE INTERESTS OF THE SCHOOL WHICH MAY BE BROUGHT BEFORE IT BETWEEN MEETINGS OF THE BOARD, IN MATTERS CONSISTENT WITH PREVIOUS DECISIONS AND EXISTING POLICIES OF THE BOARD. NO COMMITTEE, INCLUDING THE EXECUTIVE COMMITTEE, SHALL HAVE THE POWER TO AUTHORIZE ANY DISTRIBUTION OF ASSETS, INCOME OR PROPERTY TO TRUSTEES OR OFFICERS OF THE SCHOOL (OTHER THAN AS PAYMENT OF INDEMNIFICATION OR REASONABLE COMPENSATION, FEES OR EXPENSES INCURRED IN THE PERFORMANCE OF DUTIES ON BEHALF OF THE SCHOOL); APPROVE THE DISSOLUTION, MERGER OR SALE, PLEDGE, OR TRANSFER OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE SCHOOL; ELECT, APPOINT OR REMOVE TRUSTEES OR FILL VACANCIES ON THE BOARD OF TRUSTEES, OR ANY OF ITS COMMITTEES; ADOPT, AMEND OR REPEAL THE ARTICLES OF INCORPORATION OR BYLAWS OF THE SCHOOL. FORM 990 REVIEW PROCESS FORM 990, PART VI, LINE 11B PRIOR TO FILING THE RETURN WITH THE INTERNAL REVENUE SERVICE, THE FORM 990 IS SUBJECT TO MULTIPLE LEVELS OF REVIEW. IT IS FIRST REVIEWED BY THE CONTROLLER AND VICE PRESIDENT FOR FINANCE AND OPERATIONS, AND THEN REVIEWED BY THE AUDIT COMMITTEE AND PROVIDED TO ALL BOARD MEMBERS. CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT FORM 990, PART VI, LINE 12C FOR BOARD MEMBERS, COMPLIANCE IS REQUIRED ANNUALLY AT BOARD/COMMITTEE MEETINGS. THE ASSISTANT SECRETARY OF THE BOARD COLLECTS AND MONITORS COMPLIANCE. FOR EMPLOYEES, PER THE EMPLOYEE CODE OF BUSINESS CONDUCT AND ETHICS WITHIN THE EMPLOYEE HANDBOOK, EMPLOYEES ARE REQUIRED TO DISCLOSE IN WRITING ANY POTENTIAL CONFLICTS TO THE PRESIDENT. THIS PROCESS IS COMPLETED ANNUALLY. UNDER THE ORGANIZATION'S RULES FOR REPORTING AND ACCOUNTABILITY, CONFLICTS OF INTEREST INVOLVING THE PRESIDENT ARE REPORTED DIRECTLY TO THE BOARD OF TRUSTEES. ALL CONFLICTS ARE DISCLOSED TO THE BOARD AND VOTING TAKES PLACE IN THE ABSENCE OF THE CONFLICTED PARTY. PROCESS FOR DETERMINING COMPENSATION FORM 990, PART VI, LINE 15A & 15B THE ORGANIZATION USES A PERSONNEL COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY BOARD TO DETERMINE COMPENSATION OF THE ORGANIZATION'S PRESIDENT AND VICE PRESIDENT FOR FINANCE AND OPERATIONS/TREASURER. THE COMPENSATION REVIEW PROCESS FOR KEY EMPLOYEES REPORTED ON THE 990 INCLUDES REVIEW BY THE PRESIDENT, VICE PRESIDENT FOR FINANCE AND OPERATIONS, AND COMPENSATION COMMITTEE, AS WELL AS COMPARATIVE DATA FROM SURVEYS FROM LIKE INSTITUTIONS AND AN EXECUTIVE COMPENSATION CONSULTANT. THE FINAL COMPENSATION DETERMINATIONS ARE DOCUMENTED BY THE ORGANIZATION. HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC FORM 990, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. OTHER CHANGES IN NET ASSETS FORM 990, PART XI, LINE 9 UNREALIZED GAIN FROM INTEREST SWAP $568,431 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $6,496 INCREASE IN CSV OF LIFE INSURANCE $1,759 UNCOLLECTIBLE GRANTS ($11,454) TOTAL $565,232 Odyssey Inc 1424 West Paces Ferry Road NW Atlanta GA 30327 582537795 SUPPORT ORG GA 501(c)(3) 11-A WESTMINSTER true false false false false false false false false false false false false false true false false true false false Odyssey Inc N 130007 FMV Odyssey Inc Q 568986 Cost