2018-04-25T13:17:05-05:00 2017-06-30 SMITH & HOWARD PC 271 17TH STREET SUITE 1600 ATLANTA GA 30363 990 2016-07-01 581224983 WHITEFIELD ACADEMY INC % MICHELLE DURRETT WHIT 6783053000 1 WHITEFIELD DRIVE MABLETON GA 30126 KEVIN BRACHER HEAD OF SCHOOL 6783053022 2018-05-15 true MARC AZAR P91739349 4048746244 50.227.246.66 67983820181155000000 2018-04-25 P 44DCCABEC8F8F06B203FDE27490FA452E281879B 7B2F118699686DD80259D3A6867C23BE31936854 2016 2021-01-29 14:40:06Z MICHELLE DURRETT 1 WHITEFIELD DRIVE MABLETON GA 30126 20104200 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. 14 14 236 75 0 0 3348926 2977541 15714406 16517416 115334 -812016 101457 291154 19280123 18974095 2369181 2727589 0 0 8165474 8547737 53795 0 651383 5827603 6231338 16416053 17506664 2864070 1467431 55986404 57827005 20738130 20902366 35248274 36924639 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 611710 14115446 2727589 16517416 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 806, PK4-12. 14115446 true true false false false false false false false true true false false false true true true false true false false 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 67 0 236 true true true false false false false false false false false false X 14 14 false false false false false false false true false false false true true true true true true true false false GA X MICHELLE DURRETT 6783053024 1 WHITEFIELD DRIVE MABLETON GA 30126 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 Rocky Butler Treasurer 1.0 0.0 X 0 0 0 Kevin Byrne TRUSTEE 1.0 0.0 X 0 0 0 Allyson Watson TRUSTEE 1.0 0.0 X 0 0 0 Christopher Herschend Trustee 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 Allen Thomas Vice Chair 1.0 0.0 X 0 0 0 Harrison Powell 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 President/HEAD OF SCHOOL 40.0 0.0 X 251017 0 65990 Michelle Durrett director of business affairs 40.0 0.0 X 155485 0 11589 Mary Jean Brostrand LS Principal 40.0 0.0 X 103954 0 10362 Thomas Wood Director of Advancement 40.0 0.0 X 147809 0 20456 Nathan Stevens US Principal 40.0 0.0 X 102117 0 17078 760382 0 125475 5 false true false Sage Dining Services 222 Bosley Avenue TOWSON MD 21204 Food & Catering 792786 Info Tank 34 Lake Latimer Drive KENNESAW GA 30144 Info Technology Svcs 360704 Collins Cooper Carusi 3391 Peachtree Road ATLANTA GA 30326 Architect 333989 C D Marketing 1400 Bridle Path Drive LAWRENCEVILLE GA 30045 Janitorial 228185 4 X 364848 2612693 126662 2977541 ACADEMIC PROGRAM 611710 16331338 16331338 CLUB CUB 711210 153692 153692 ATHLETIC PROGRAM & SUMMER CAMP 611600 32077 32077 FOOD & BUS SERVICES 711210 309 309 16517416 93756 93756 0 0 8425 8425 0 0 0 0 905772 -905772 -905772 -905772 263075 364848 79397 183678 183678 0 0 0 194253 136511 57742 57742 BOOSTER CLUB 900099 36533 36533 MISCELLANEOUS 900099 12127 12127 VENDING, CONCESSION 900099 624 624 450 450 49734 18974095 16575158 0 -578604 0 2727589 2727589 0 0 489354 372644 97664 19046 0 6784277 5157448 1355109 271720 192762 138789 46263 7710 564902 454495 92195 18212 516442 392496 103288 20658 0 24801 24801 72155 40803 31352 0 0 32585 32585 371238 296990 55686 18562 159092 79546 79546 248542 186247 62295 441698 353358 74064 14276 0 1077690 862152 161655 53883 0 0 0 129751 129751 0 1490998 1187822 228937 74239 129237 107267 16801 5169 FOOD SERVICE 737308 737308 ATHLETICS 261290 261290 DEVELOPMENT OFFICE 143596 143596 STUDENT ACTIVITES 134740 134740 776617 624462 147843 4312 17506664 14115446 2739835 651383 X 8698232 10169142 3666315 2813475 2955561 3725507 7011453 6922837 0 0 0 0 0 0 231513 194709 273699 226207 45899964 15523765 30341893 30376199 2757979 3355390 0 0 0 0 0 0 49759 43539 55986404 57827005 884748 676401 0 0 13403382 13975965 0 0 0 0 0 0 6450000 6250000 0 0 0 0 20738130 20902366 X 29115520 30758650 4812046 4845281 1320708 1320708 35248274 36924639 55986404 57827005 X 1467431 238934 -30000 X false true X true false X 1732243 942663 4480293 3348926 2718732 13222857 0 0 1732243 942663 4480293 3348926 2718732 13222857 3643637 9579220 103825 116582 102695 115334 93756 532192 0 0 13755049 73832460 0.69642 0.60159 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1372610 136911 50017 1459504 1414439 17049 58878 1372610 1434535 2600 36152 58848 1414439 1073572 270408 129109 38554 1434535 1038619 200 72874 38121 1073572 0.01870 0.90490 0.11380 false false 0 6751932 6751932 0 35306928 12307809 22999119 0 702217 478284 223933 0 2966375 2576305 390070 0 172512 161367 11145 30376199 0 0 X 16628008 238934 144953 383887 16244121 32585 2697389 2729974 18974095 14951643 144953 144953 14806690 32585 2667389 2699974 17506664 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 cofification. In general, the Academy is no longer subject to tax examinations for the tax years ending June 30, 2014. Schedule D, Part XI, Line 2d RECONCILIATION OF EXP PER AUDITED FINANCIAL STATEMENTS WITH EXP PER RETURN Cost of Goods Sold for Campus store: $136,511 Rent expense netted with rental income: $8,425 Interest Rate Swap $17 ----------- $144,953 Schedule D, Part XI, Line 4b Reconciliation of Rev per Audited Financial Statments with Rev per Return Grants netted on financials w/ tuition expense: $2,727,589 Bad Debt on Tuition $(30,200) ----------- $2,697,389 Schedule D, Part XII, Line 2d Reconciliation of Exp per Audited Financial Statments with Exp per Return: Cost of Goods Sold for Campus store: $136,511 Rent expense netted with rental income: $8,425 Interest Rate Swap $17 ----------- $144,953 Schedule D, Part XII, Line 4b Reconciliation of Exp per Audited Financial Statments with Exp per Return Grants netted on financials w/ tuition expense: $2,727,589 Prior period adjustment related to Uncollectible pledges: $(30,000) Bad Debt Expense included in tuition on tax return: $(30,200) ------------- Total $2,787,789 Schedule D, Part XIII Supplemental Information WHITEFIELD ACADEMY HAS ENDOWMENT ACCOUNTS ESTABLISHED TO PRIMARILY AWARD FINANCIAL ASSISTANCE SCHOLARSHIPS TO MINORITY STUDENTS WHOSE FAMILIES DEMONSTRATE ECONOMIC NEED. OTHER ENDOWED SCHOLARSHIPS ARE FOR AWARDING STUDENTS WHO MEET CERTAIN SERVICE REQUIREMENTS, FOR AWARDING AND RETAINING TOP FACULTY, AND FOR ENHANCING THE LIBRARIES OF THE SCHOOL. THE AMOUNT FOR FY 2017 IS $50,017. 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. COXE CURRY ASSOCIATES CONSULT RE: SOLICITATIO false AUCTION 627923 364848 263075 4700 44290 30407 0 627923 364848 263075 4700 44290 30407 79397 183678 1 Whitefield Drive Mableton GA 30126 true TUITION ASSISTANCE 214 2727589 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 false false Kevin Bracher President/HEAD OF SCHOOL 224350 0 26667 0 0 0 12921 0 53428 0 317366 0 0 0 Michelle Durrett director of business affairs 155485 0 0 0 0 0 7874 0 4041 0 167400 0 0 0 Thomas Wood Director of Advancement 147809 0 0 0 0 0 7874 0 29641 0 185324 0 0 0 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 II, (D) nontaxable benefits Nontaxable benefits includes tuition assistance. 41000 TUITION ASSISTANCE 16700 TUITION ASSISTANCE X 13 126662 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 8 MINUTES ARE TAKEN FOR THE GOVERNING BODY, BUT NOT CONSISTENTLY FOR COMMITTEES OF THE BOARD. 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.