MCCALLIE SCHOOL INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- MCCALLIE SCHOOL INC (EIN 62-0475837)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-05-02
- IRS object ID
- 201831229349301028
- Schema version
- 2016v3.1
- 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 K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-05-02T12:42:23-05:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITH & HOWARD PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 271 17TH STREET SUITE 1600 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30363 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 620475837 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE MCCALLIE SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % ELIZABETH THOMPSON | InCareOfNm |
| Business Name Control | MCCA | BusinessNameControlTxt |
| Phone | 4236248300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 DODDS AVENUE | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37404 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ELIZABETH A THOMPSON | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 4046248300 | PhoneNum |
| Signature | 2018-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARC AZAR | PreparerPersonNm |
| PTIN | P91739349 | PTIN |
| Phone | 4048746244 | PhoneNum |
| Preparation | 2018-05-15 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 50.227.246.66 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Federal Original Submission Id | 67983820181225000010 | FederalOriginalSubmissionId |
| Federal Original Submission Id | 2018-05-02 | FederalOriginalSubmissionIdDt |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 393F9733863A9B9F53B34903B419219ED5CB0DFB | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 40C20BF271A79569744261B3612D6CA941308CE9 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | A Lee Burns III | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 DODDS AVENUE | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37404 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $90,725,381 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MCCALLIE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1905 | FormationYr |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Activity Or Mission | For the conduct of a college preparatory school for boys. | ActivityOrMissionDesc |
| Voting Members Governing Body | 24 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 22 | VotingMembersIndependentCnt |
| Total Employee | 579 | TotalEmployeeCnt |
| Total Volunteers | 500 | TotalVolunteersCnt |
| Total Gross UBI | $100,781 | TotalGrossUBIAmt |
| PY Contributions Grants | $6,583,855 | PYContributionsGrantsAmt |
| CY Contributions Grants | $23,876,041 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $29,302,689 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $31,264,401 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,947,304 | PYInvestmentIncomeAmt |
| CY Investment Income | $10,820,656 | CYInvestmentIncomeAmt |
| PY Other Revenue | $316,953 | PYOtherRevenueAmt |
| CY Other Revenue | $190,155 | CYOtherRevenueAmt |
| PY Total Revenue | $38,150,801 | PYTotalRevenueAmt |
| CY Total Revenue | $66,151,253 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $6,827,553 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $7,265,498 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $18,585,094 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $21,150,934 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,431,170 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,001,348 | PYOtherExpensesAmt |
| CY Other Expenses | $14,521,790 | CYOtherExpensesAmt |
| PY Total Expenses | $38,413,995 | PYTotalExpensesAmt |
| CY Total Expenses | $42,938,222 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$263,194 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $23,213,031 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $202,285,239 | TotalAssetsBOYAmt |
| Total Assets EOY | $224,001,585 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $60,875,910 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $52,971,304 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $141,409,329 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $171,030,281 | NetAssetsOrFundBalancesEOYAmt |
| Mission | MCCALLIE IS A PRIVATE SCHOOL WITH STATE-OF-THE-ART FACILITIES NESTLED ON 100 ACRES ON CHATTANOOGAS MISSIONARY RIDGE. SINCE 1905, MCCALLIE HAS REMAINED COMMITTED TO PROVIDING AN OUTSTANDING COLLEGE PREPARATORY EDUCATION PROGRAM FOR BOYS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $30,672,860 | ExpenseAmt |
| Grant | $7,265,498 | GrantAmt |
| Revenue | $31,264,401 | RevenueAmt |
| Desc | MCCALLIE PROVIDED APPROXIMATELY 930 STUDENTS IN 6TH THROUGH 12TH GRADES WITH EDUCATIONAL AND ACADEMIC SERVICES. THERE ARE BOARDING AND DAY STUDENTS PARTICIPATING IN OVER 40 STUDENT-CENTERED ORGANIZATIONS AND AN OUTSTANDING ARRAY OF EXTRA-CURRICULAR ACTIVITIES. THESE INCLUDE NATIONALLY RECOGNIZED PROGRAMS IN ATHLETICS, IN THE ARTS, AND COMMUNITY SERVICE. THESE PROGRAMS PREPARE STUDENTS FOR LIFE THROUGH INSPIRING AND MOTIVATING THEM TO ALWAYS STRIVE FOR EXCELLENCE; PURSUE INTELLECTUAL AND SPIRITUAL TRUTH; LEAD LIVES OF HONOR; ACT RESPONSIBLY IN PERSONAL, FAMILY, AND COMMUNITY RELATIONSHIPS; AND DEMONSTRATE CONCERN FOR THE WELFARE OF OTHERS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $393,800 | ExpenseAmt |
| Desc | MCCALLIE INCUBATED A PROGRAM CALLED THE NATIONAL CENTER FOR THE DEVELOPMENT OF BOYS (NCDB), WHICH WAS CREATED TO HELP EDUCATORS, PARENTS, AND MENTORS LEARN HOW BEST TO HELP BOYS THRIVE AND LEARN. NCDB SHARES RESEARCH AND BEST PRACTICES THROUGH SEMINARS, WORKSHOPS, PUBLICATIONS AND OTHER PLATFORMS AS IT CONNECTS RESEARCHERS, EDUCATORS, PARENTS, AND OTHERS WHO RAISE, MENTOR, AND EDUCATE BOYS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $31,066,660 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (true) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 129 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 579 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 24 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 22 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ELIZABETH THOMPSON | PersonNm |
| Phone | 4236248300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 DODDS AVENUE | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37404 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (33 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|---|
| Charles S Anderson | ||||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| Benjamin G Brock | ||||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| Stanley M Brock | ||||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| J Hal Daughdrill III | ||||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| S Elliott Davenport | ||||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| John Fogarty | ||||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| G Turner Howard III | ||||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| Houston B Hunt | ||||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| Sean K Jenkins | ||||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| Graeme M Keith III | ||||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| Charles E Knox II | ||||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| Barry P Large | ||||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| Alberto J McGregor | ||||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| Richard D McRae Jr | ||||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| Jon Meacham | ||||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| Edward G Michaels III | ||||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| R Kincaid Mills | ||||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| N Carter Newbold IV | ||||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| Dennis Oakley | ||||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| James M Ruffin | ||||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| Joseph A Schmissrauter III | ||||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| David A Stonecipher | ||||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| Nathaniel H Taylor | ||||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| Bill Womble Jr | ||||||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| A Lee Burns III | ||||||||||
| Headmaster | 40.0 | 2.0 | $484,045 | $0 | $142,566 | Yes (X) | ||||
| Marcus H Rafiee | ||||||||||
| VP for Business Administration | 40.0 | 0.0 | $204,222 | $0 | $43,553 | Yes (X) | ||||
| Kenneth A Sholl | ||||||||||
| Assistant Headmaster | 40.0 | 2.0 | $205,432 | $0 | $2,169 | Yes (X) | ||||
| Troy F Kemp Sr | ||||||||||
| Exec Dir of NCDB | 0.0 | 40.0 | $185,101 | $0 | $34,729 | Yes (X) | ||||
| Craig A Ingvalson | ||||||||||
| Dir of Strat Planning and Capi | 40.0 | 0.0 | $137,620 | $0 | $19,454 | Yes (X) | ||||
| Ralph J Potter | ||||||||||
| Faculty/Coach | 40.0 | 0.0 | $131,376 | $0 | $19,370 | Yes (X) | ||||
| William C Kropff | ||||||||||
| Exec Dir of Operations | 40.0 | 0.0 | $117,543 | $0 | $19,455 | Yes (X) | ||||
| Steven B Hearn | ||||||||||
| VP for Advancement | 40.0 | 0.0 | $112,672 | $0 | $10,669 | Yes (X) | ||||
| Robert Kirk Walker Jr | ||||||||||
| Former Headmaster | 1.0 | 0.0 | $125,000 | $0 | $0 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,703,011 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $291,965 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 11 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Sodexo Inc Affiliates | |||||
| PO Box 536922 | ATLANTA | GA | 303536922 | Cafeteria & Maint. | $4,395,211 |
| Lawson Electric Company | |||||
| 409 Spring St | CHATTANOOGA | TN | 37405 | Electrical Wiring | $255,646 |
| Raines Brothers Inc | |||||
| PO Box 3480 | CHATTANOOGA | TN | 37404 | Construction | $2,741,437 |
| CMR Company LLC | |||||
| 238 Tarvin Road | ROCK SPRINGS | GA | 30739 | Construction | $211,279 |
| Performance Travel LTD | |||||
| 5366 Twin Hickory Road Suite A | GLEN ALLEN | VA | 23059 | Student Travel | $196,965 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| Fundraising | $135,591 | FundraisingAmt |
| All Other Contributions | $23,740,450 | AllOtherContributionsAmt |
| Noncash Contributions | $10,859,838 | NoncashContributionsAmt |
| Total Contributions | $23,876,041 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION AND FEES | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $31,264,401 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $31,264,401 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $31,264,401 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $492,874 | TotalRevenueColumnAmt |
| Exclusion | $492,874 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $84,526 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $35,704 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $48,822 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $48,822 | TotalRevenueColumnAmt |
| Exclusion | $48,822 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $34,255,359 | SecuritiesAmt |
| Other | $84,668 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $23,898,830 | SecuritiesAmt |
| Other | $113,415 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $10,356,529 | SecuritiesAmt |
| Other | -$28,747 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,327,782 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$28,747 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $100,781 | UnrelatedBusinessRevenueAmt |
| Exclusion | $10,255,748 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $53,240 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $135,591 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $82,565 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$29,325 | TotalRevenueColumnAmt |
| Exclusion | -$29,325 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $601,519 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $443,614 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $157,905 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $157,905 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $12,753 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,753 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $12,753 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $66,151,253 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $31,406,312 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $100,781 | UnrelatedBusinessRevenueAmt |
| Exclusion | $10,768,119 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,888,102 | TotalAmt |
| Program Services | $6,888,102 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $377,396 | TotalAmt |
| Program Services | $377,396 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,140,868 | TotalAmt |
| Program Services | $487,725 | ProgramServicesAmt |
| Management And General | $494,220 | ManagementAndGeneralAmt |
| Fundraising | $158,923 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,663,511 | TotalAmt |
| Program Services | $9,056,569 | ProgramServicesAmt |
| Management And General | $3,384,957 | ManagementAndGeneralAmt |
| Fundraising | $1,221,985 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,385,294 | TotalAmt |
| Program Services | $2,820,075 | ProgramServicesAmt |
| Management And General | $1,262,219 | ManagementAndGeneralAmt |
| Fundraising | $303,000 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,961,261 | TotalAmt |
| Program Services | $1,276,705 | ProgramServicesAmt |
| Management And General | $507,301 | ManagementAndGeneralAmt |
| Fundraising | $177,255 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,208,384 | TotalAmt |
| Program Services | $1,859,200 | ProgramServicesAmt |
| Management And General | $289,493 | ManagementAndGeneralAmt |
| Fundraising | $59,691 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,289 | TotalAmt |
| Management And General | $19,289 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,335 | TotalAmt |
| Management And General | $53,335 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150,252 | TotalAmt |
| Management And General | $150,252 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,870 | TotalAmt |
| Program Services | $50,870 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $283,137 | TotalAmt |
| Program Services | $129,178 | ProgramServicesAmt |
| Management And General | $64,273 | ManagementAndGeneralAmt |
| Fundraising | $89,686 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $910,347 | TotalAmt |
| Program Services | $679,996 | ProgramServicesAmt |
| Management And General | $198,079 | ManagementAndGeneralAmt |
| Fundraising | $32,272 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,852,905 | TotalAmt |
| Program Services | $2,154,792 | ProgramServicesAmt |
| Management And General | $607,148 | ManagementAndGeneralAmt |
| Fundraising | $90,965 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $453,131 | TotalAmt |
| Program Services | $317,687 | ProgramServicesAmt |
| Management And General | $70,723 | ManagementAndGeneralAmt |
| Fundraising | $64,721 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $222,415 | TotalAmt |
| Program Services | $195,485 | ProgramServicesAmt |
| Management And General | $18,343 | ManagementAndGeneralAmt |
| Fundraising | $8,587 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,526,230 | TotalAmt |
| Management And General | $1,526,230 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,977,385 | TotalAmt |
| Program Services | $2,233,039 | ProgramServicesAmt |
| Management And General | $595,477 | ManagementAndGeneralAmt |
| Fundraising | $148,869 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $273,184 | TotalAmt |
| Program Services | $118,270 | ProgramServicesAmt |
| Management And General | $139,845 | ManagementAndGeneralAmt |
| Fundraising | $15,069 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| TEACHING SUPPLIES/ACTIVITIES | $1,066,371 | $1,066,371 | ||
| SUMMER CAMP EXPENSES | $718,420 | $718,420 | ||
| NCDB | $393,800 | $393,800 | ||
| EVENTS | $138,370 | $76,332 | $17,181 | $44,857 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $223,965 | TotalAmt |
| Program Services | $166,648 | ProgramServicesAmt |
| Management And General | $42,027 | ManagementAndGeneralAmt |
| Fundraising | $15,290 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,938,222 | TotalAmt |
| Program Services | $31,066,660 | ProgramServicesAmt |
| Management And General | $9,440,392 | ManagementAndGeneralAmt |
| Fundraising | $2,431,170 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,308,400 | BOYAmt |
| EOY | $15,085,890 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,459,668 | BOYAmt |
| EOY | $10,973,055 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,152,239 | BOYAmt |
| EOY | $370,265 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $199,395 | BOYAmt |
| EOY | $178,218 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $226,845 | BOYAmt |
| EOY | $216,742 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,320,815 | BOYAmt |
| EOY | $1,272,059 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $119,924,886 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $51,995,915 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,693,970 | BOYAmt |
| EOY | $67,928,971 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,351,244 | BOYAmt |
| EOY | $24,961,443 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,720,104 | BOYAmt |
| EOY | $102,102,517 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $852,559 | BOYAmt |
| EOY | $912,425 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $202,285,239 | BOYAmt |
| EOY | $224,001,585 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,636,082 | BOYAmt |
| EOY | $2,399,284 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,623,298 | BOYAmt |
| EOY | $4,704,550 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,000,000 | BOYAmt |
| EOY | $35,000,000 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,616,530 | BOYAmt |
| EOY | $10,867,470 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,875,910 | BOYAmt |
| EOY | $52,971,304 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,205,423 | BOYAmt |
| EOY | $104,095,193 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,859,230 | BOYAmt |
| EOY | $21,165,233 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,344,676 | BOYAmt |
| EOY | $45,769,855 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,409,329 | BOYAmt |
| EOY | $171,030,281 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $202,285,239 | BOYAmt |
| EOY | $224,001,585 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $23,213,031 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $2,875,744 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$3,244,063 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $6,776,240 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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 | $8,211,397 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $26,585,162 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,635,011 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,583,855 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,876,041 | CurrentTaxYearAmt |
| Total | $70,891,466 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,211,397 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $26,585,162 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,635,011 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,583,855 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,876,041 | CurrentTaxYearAmt |
| Total | $70,891,466 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $12,161,110 | SubstantialContributorsTotAmt |
| Public Support Total170 | $58,730,356 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $803,174 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $922,753 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $520,688 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $442,359 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $541,696 | CurrentTaxYearAmt |
| Total | $3,230,670 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $100,781 | CurrentTaxYearAmt |
| Total | $100,781 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,282 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,995 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,898 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,785 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,753 | CurrentTaxYearAmt |
| Total | $38,713 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $74,261,630 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $145,313,163 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.79086 | PublicSupportCY170Pct |
| Public Support PY170 | 0.89699 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II, Line 5 | FormAndLineReferenceDesc |
| Explanation | The McCallie School has received unusual grants over the following years: Year Ended 06/30/2014 = $16,999,965 Year Ended 06/30/2015 = $2,075,664 Year Ended 06/30/2016 = $1,229,349 | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $116,422,168 | BeginningYearBalanceAmt |
| Contributions | $11,344,317 | ContributionsAmt |
| Investment Earnings Or Losses | $13,482,420 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,599,099 | GrantsOrScholarshipsAmt |
| Other Expenditures | $4,567,739 | OtherExpendituresAmt |
| End Year Balance | $135,082,067 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $125,937,171 | BeginningYearBalanceAmt |
| Contributions | $1,597,924 | ContributionsAmt |
| Investment Earnings Or Losses | -$5,031,394 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,568,369 | GrantsOrScholarshipsAmt |
| Other Expenditures | $4,496,747 | OtherExpendituresAmt |
| Administrative Expenses | $16,417 | AdministrativeExpensesAmt |
| End Year Balance | $116,422,168 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $107,906,784 | BeginningYearBalanceAmt |
| Contributions | $19,446,750 | ContributionsAmt |
| Investment Earnings Or Losses | $3,838,741 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $5,255,104 | OtherExpendituresAmt |
| End Year Balance | $125,937,171 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $98,275,333 | BeginningYearBalanceAmt |
| Contributions | $749,927 | ContributionsAmt |
| Investment Earnings Or Losses | $13,909,944 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $5,028,420 | OtherExpendituresAmt |
| End Year Balance | $107,906,784 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $90,805,642 | BeginningYearBalanceAmt |
| Contributions | $1,311,088 | ContributionsAmt |
| Investment Earnings Or Losses | $11,020,756 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $4,862,153 | OtherExpendituresAmt |
| End Year Balance | $98,275,333 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.60260 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.30310 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.09430 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,883,262 | OtherCostOrOtherBasisAmt |
| Book Value | $10,883,262 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $85,854,488 | OtherCostOrOtherBasisAmt |
| Depreciation | $36,394,702 | DepreciationAmt |
| Book Value | $49,459,786 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovementsGrp |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,649,873 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,068,739 | DepreciationAmt |
| Book Value | $2,581,134 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,537,263 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,532,474 | DepreciationAmt |
| Book Value | $5,004,789 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $67,928,971 | TotalBookValueLandBuildingsAmt |
| Financial Derivatives | FinancialDerivativesGrp | |
| Closely Held Equity Interests | CloselyHeldEquityInterestsGrp |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| US EQUITIES | $406,024 | F |
| LIMITED PARTNERSHIPS | $101,696,493 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $102,102,517 | TotalBookValueSecuritiesAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED COMPENSATION | $376,851 |
| MARK-TO-MARKET DERIVATIVES | $4,240,739 |
| AGENCY FUNDS | $344,574 |
| LIABILITY FOR PENSION BENEFITS | $5,404,087 |
| LEASES PAYABLE | $130,318 |
| ANNUITY PAYABLE | $370,901 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $10,867,470 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $62,197,292 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $2,875,744 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$6,679,453 | OtherRevenueAmt |
| Revenue Not Reported | -$3,803,709 | RevenueNotReportedAmt |
| Revenue Subtotal | $66,001,001 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $150,252 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $150,252 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $66,151,253 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $29,403,706 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | -$1,733,473 | OtherExpensesIncludedAmt |
| Expenses Not Reported | -$1,733,473 | ExpensesNotReportedAmt |
| Expenses Subtotal | $31,137,179 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $150,252 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $11,650,791 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $11,801,043 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $42,938,222 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4 | McCallie's Endowment is intended to provide support to the institution in perpetuity in such categories as need-based and merit-based financial aid and faculty professional development, as well as to provide unrestricted support to the school. |
| Part X, Line 2 | McCallie 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. McCallies unrelated business income is not significant. McCallie annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions McCallie takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. As of June 30, 2017 and 2016, the School did not recognize liabilities for uncertain tax positions or associated interest and penalties. In general, McCallie is no longer subject to tax examinations for the tax years ended before June 30, 2014. |
| Part XI, Line 2D - Other Adjustments | 443,614 Inventory - Cost of Goods Sold 59,866 + Change in Value of Split Interest Agreement 82,565 + Direct Fundraising Expense 7,265,498 - Financial Aid Grants -------------------------- (6,679,453) = |
| Part XII, Line 2D - Other Adjustments | 443,614 Inventory - Cost of Goods Sold 71,429 + Bad Debt Write-Off 2,331,081 - Gain on Derivatives 82,565 + Direct Fundraising Expenses -------------------------- (1,733,473) = |
| Part XII, Line 4B - Other Adjustments | 4,385,293 FASB 158 PENSION ADJUSTMENT 7,265,498 + FINANCIAL AID GRANTS -------------------------- 11,650,791 = |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule E, Part I, Line 3 | FormAndLineReferenceDesc |
| Explanation | Disclosure in registration info packet, newspaper ad. | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (8 entries)
| RegionRegionTxt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|
| Europe (Including Iceland and Greenland) | Program Services | Student Trip and Study | $235,081 |
| South America | Program Services | Student Trip and Study | $36,019 |
| South Asia | Program Services | Student Trip and Study | $34,978 |
| Central America and the Caribbean | Program Services | Student Trip and Study | $18,419 |
| Middle East and North Africa | Program Services | Recruiting Trip | $62,815 |
| East Asia and the Pacific | Program Services | Recruiting Trip | $130 |
| Europe (Including Iceland and Greenland) | Investments | ||
| Central America and the Caribbean | Investments |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Spent | $387,442 | SubtotalSpentAmt |
| Total Spent | $387,442 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (6 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Description Of Non Cash AsstDescriptionOfNonCashAsstTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|
| Financial Assistance | Central America and the Caribbean | 2 | $9,842 | Trip Disc. | Receipt |
| Financial Assistance | Europe (Including Iceland and Greenland) | 3 | $29,435 | Trip Disc. | Receipt |
| Financial Assistance | Middle East and North Africa | 1 | $8,500 | Trip Disc. | Receipt |
| Financial Assistance | South America | 3 | $10,394 | Trip Disc. | Receipt |
| need-based financial aid | Central America and the Caribbean | 7 | $237,475 | Tuition Cred | FMV |
| Need-Based Financial Aid | Europe (Including Iceland and Greenland) | 2 | $81,750 | Tuition Cred | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | Yes (true) | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part III, Column C | FormAndLineReferenceDesc |
| Explanation | Recipients are chosen based on financial need. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Online Auction | Event1Nm |
| Gross Receipts Event1 | $93,767 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $93,767 | CharitableContriEvent1Amt |
| Other Direct Expenses Event1 | $20,925 | OtherDirectExpensesEvent1Amt |
| Event2 | Golf Tournament | Event2Nm |
| Gross Receipts Event2 | $46,023 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $26,284 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $19,739 | GrossRevenueEvent2Amt |
| Non Cash Prizes Event2 | $388 | NonCashPrizesEvent2Amt |
| Rent Facility Costs Event2 | $10,076 | RentFacilityCostsEvent2Amt |
| Other Direct Expenses Event2 | $12,538 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $49,041 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $15,540 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $33,501 | GrossRevenueOtherEventsAmt |
| Food And Beverage Other Events | $4,356 | FoodAndBeverageOtherEventsAmt |
| Oth Direct Expnss Other Events | $34,282 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $188,831 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $135,591 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $53,240 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $388 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $10,076 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $4,356 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $67,745 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $82,565 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$29,325 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| Need-Based Financial Aid | 385 | $6,094,216 | FMV | Tuition Credit |
| Merit Scholarships | 45 | $793,886 | FMV | Tuition Credit |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2 | FormAndLineReferenceDesc |
| Explanation | All grants offered by the school are applied as offsets to tuition and fees and therefore satisfy the requirements to be used for proper purposes. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (true) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (true) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A Lee Burns III | ||||||||||||||
| Headmaster | $404,109 | $0 | $0 | $0 | $79,936 | $0 | $127,500 | $0 | $15,066 | $0 | $626,611 | $0 | $0 | $0 |
| Marcus H Rafiee | ||||||||||||||
| VP for Business Administration | $166,766 | $0 | $10,000 | $0 | $27,456 | $0 | $6,909 | $0 | $38,294 | $0 | $249,425 | $0 | $0 | $0 |
| Kenneth A Sholl | ||||||||||||||
| Assistant Headmaster | $202,548 | $0 | $0 | $0 | $2,884 | $0 | $1,717 | $0 | $2,290 | $0 | $209,439 | $0 | $0 | $0 |
| Troy F Kemp Sr | ||||||||||||||
| Exec Dir of NCDB | $168,981 | $0 | $15,000 | $0 | $1,120 | $0 | $1,583 | $0 | $34,812 | $0 | $221,496 | $0 | $0 | $0 |
| Craig A Ingvalson | ||||||||||||||
| Dir of Strat Planning and Capi | $120,925 | $0 | $15,000 | $0 | $1,695 | $0 | $5,288 | $0 | $15,458 | $0 | $158,366 | $0 | $0 | $0 |
| Ralph J Potter | ||||||||||||||
| Faculty/Coach | $130,277 | $0 | $0 | $0 | $1,099 | $0 | $5,154 | $0 | $15,469 | $0 | $151,999 | $0 | $0 | $0 |
| Robert Kirk Walker Jr | ||||||||||||||
| Former Headmaster | $125,000 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $125,000 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1A | AS PART OF THE HEADMASTERS CONDITION OF EMPLOYMENT, HE IS REQUIRED TO LIVE ON CAMPUS IN A RESIDENCE PROVIDED TO HIM BY THE SCHOOL. CLEANING, MAINTENANCE, AND UTILITIES ARE PROVIDED FOR THIS RESIDENCE AT THE EXPENSE OF THE SCHOOL. THE SCHOOL PROVIDES FOR A SOCIAL CLUB MEMBERSHIP FOR THE HEADMASTER, AS WELL AS A DISCRETIONARY SPENDING ACCOUNT. Additionally, the headmaster received a gross-up payment for certain taxable benefits. |
| Part I, Line 4B | THE SCHOOL HAS A DEFINED BENEFIT PLAN WHICH WAS FROZEN IN 2005. CERTAIN EMPLOYEES ARE ELIGIBLE TO RECEIVE BENEFITS UNDER THIS PLAN IF THEY MET CERTAIN REQUIREMENTS IN 2005. A Lee Burns participates in a section 457(f) plan. Contributions to the plan for the calendar year totaled $106,300. |
| Part I, Line 7 | THE SCHOOL PAID PERFORMANCE BONUSES TO CERTAIN MEMBERS OF MANAGEMENT DURING 2016-17. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| The Health Educational and Housing Facility Boar | ||||||||
| A | 521298872 | 000000000 | 2015-10-08 | $10,000,000 | See Part VI | false | false | false |
| The Health Educational and Housing Facility Boar | ||||||||
| B | 521298872 | 000000000 | 2015-10-26 | $10,000,000 | See Part VI | false | false | false |
| The Health Educational and Housing Facility Boar | ||||||||
| C | 521298872 | 000000000 | 2015-11-12 | $10,000,000 | See Part VI | false | false | false |
| The Health Educational and Housing Facility Boar | ||||||||
| D | 521298872 | 000000000 | 2015-11-30 | $5,000,000 | See Part VI | false | false | false |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Bond DefeasedBondDefeasedAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Capitalized InterestCapitalizedInterestAmt | Refunding EscrowRefundingEscrowAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Credit EnhancementCreditEnhancementAmt | Working Capital ExpendituresWorkingCapitalExpendituresAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | UnspentUnspentAmt | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $0 | $0 | $10,000,000 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $10,000,000 | $0 | 2003 | Yes (true) | false | Yes (true) | Yes (true) |
| B | $0 | $0 | $10,000,000 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $10,000,000 | $0 | 2003 | Yes (true) | false | Yes (true) | Yes (true) |
| C | $0 | $0 | $10,000,000 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $10,000,000 | $0 | 2003 | Yes (true) | false | Yes (true) | Yes (true) |
| D | $0 | $0 | $5,000,000 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $5,000,000 | $0 | 2003 | Yes (true) | false | Yes (true) | Yes (true) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)
| Bond ReferenceBondReferenceCd | Private Bus Use By OthersPrivateBusUseByOthersPct |
|---|---|
| A | 0 |
| B | 0 |
| C | 0 |
| D | 0 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Exception To RebateExceptionToRebateInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Business Name Line1GICProviderName/BusinessNameLine1Txt | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|
| 0 | ||||||||
| A | false | Yes (true) | Yes (true) | false | false | 0 | false | false |
| 0 | ||||||||
| B | false | Yes (true) | Yes (true) | false | false | 0 | false | false |
| 0 | ||||||||
| C | false | Yes (true) | Yes (true) | false | false | 0 | false | false |
| 0 | ||||||||
| D | false | Yes (true) | Yes (true) | false | false | 0 | false | false |
Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | false |
| B | false |
| C | false |
| D | false |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule K, Part I, Bond Issues: | FormAndLineReferenceDesc |
| Explanation | (a) Full Name of Issuer: The Health, Educational, and Housing Facility Board of the City of Chattanooga, Tennessee Bond Issues Listed: A - Educational Facilities Revenue Bonds (The McCallie School Project) Series 2015E B - Educational Facilities Revenue Bonds (The McCallie School Project) Series 2015F C - Educational Facilities Revenue Bonds (The McCallie School Project) Series 2015G D - Educational Facilities Revenue Bonds (The McCallie School Project) Series 2015H (f) Description of Purpose A - The Series 2015E Bonds were a reissuance and current refunding of the Issuer's Variable Rate Demand Revenue Bonds (The McCallie School Project) Series 2015A dated April 13, 2015 The Series 2015A Bonds were a reissuance and current refunding of a portion of the Issuer's Educational Facilities Revenue Refunding Bonds (The McCallie School Project) Series 2009 dated October 14, 2009 The Proceeds of the series 2009 Bonds were used to refund the Issuer's Variable Rate Demand Revenue Bonds (The McCallie School Project) Series 1991 dated July 2, 1991 and a portion of the Issuer's Educational Facilities Revenue Refunding Bonds (The McCallie School Project) Series 1998 dated November 19, 1998. The Proceeds of the Series 1991 Bonds were used for acquisition, construction and equipping of additions and improvements to the Organization's campus facilities in Chattanooga, Tennessee. The proceeds of the Series 1998 Bonds were used for aquisition and construction of a middle school facility and related improvements; acquisition of buses; acquisition and installation of equipment; and acquisition of approximately three acres of land located on various parecels for expansion of the campus. B - The Series 2015F Bonds were a reissuance and current refunding of the Issuer's Educational Facilities Revenue Bonds (The McCallie School Project) Series 2015B dated April 15, 2015. The Series 2015B Bonds were a reissuance and current refunding of a portion of the Issuer's Educational Facilities Revenue Refunding Bonds (The McCallie School Project) Series 2009 dated October 14, 2009. The purpose of the Series 2009 Bonds are described above. C - The Series 2015G Bonds were a reissuance and current refunding of the Issuer's Educational Facilities Revenue Bonds (The McCallie School Project) Series 2015C dated May 15, 2015. The Series 2015C Bonds were a reissuance and current refunding of a portion of the Issuer's Educational Facilities Revenue Refunding Bonds (The McCallie School Project) Series 2009 dated October 14, 2009. The purpose of the Series 2009 Bonds are described above. D - The Series 2015H Bonds were a reissuance and current refunding of the Issuer's Educational Facilities Revenue Bonds (The McCallie School Project) Series 2015D dated June 1, 2015. The Series 2015D Bonds were a reissuance and current refunding of a portion of the Issuer's Educational Facilities Revenue Refunding Bonds (The McCallie School Project) Series 2010 dated May 3, 2010. The proceeds of the series 2010 were used to refinance a portion of the Series 1998 Bonds. The purpose of the Series 1998 Bonds are described above. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| James H Daughdrill III | |||
| Son of Board Chairman | $172,406 | Salary and Benefits | false |
| Callie Sholl-Burns | |||
| Father is Key Employee | $82,805 | Salary and Benefits | false |
| TKC Management Services LLC | |||
| Owned by Trustee Family Member | $635,446 | Business Transaction | false |
Schedule M IRS990ScheduleM
| Field | Value | IRS element (for citing) |
|---|---|---|
| Works Of Art | WorksOfArtGrp | |
| Art Historical Treasures | ArtHistoricalTreasuresGrp | |
| Art Fractional Interest | ArtFractionalInterestGrp | |
| Books And Publications | BooksAndPublicationsGrp | |
| Clothing And Household Goods | ClothingAndHouseholdGoodsGrp | |
| Cars And Other Vehicles | CarsAndOtherVehiclesGrp | |
| Boats And Planes | BoatsAndPlanesGrp | |
| Intellectual Property | IntellectualPropertyGrp |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 12 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,514,824 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Average Market Price | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities Closely Held Stock | SecuritiesCloselyHeldStockGrp |
Secur Prtnrshp Trust Intrsts SecurPrtnrshpTrustIntrstsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $9,345,014 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities Miscellaneous | SecuritiesMiscellaneousGrp | |
| Qualified Contrib Hist Struct | QualifiedContribHistStructGrp | |
| Qualified Contrib Other | QualifiedContribOtherGrp | |
| Real Estate Residential | RealEstateResidentialGrp | |
| Real Estate Commercial | RealEstateCommercialGrp | |
| Real Estate Other | RealEstateOtherGrp | |
| Collectibles | CollectiblesGrp | |
| Food Inventory | FoodInventoryGrp | |
| Drugs And Medical Supplies | DrugsAndMedicalSuppliesGrp | |
| Taxidermy | TaxidermyGrp | |
| Historical Artifacts | HistoricalArtifactsGrp | |
| Scientific Specimens | ScientificSpecimensGrp | |
| Archaeological Artifacts | ArchaeologicalArtifactsGrp | |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (true) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Column B - Items Contributed | Column B reports number of Items Received. |
| Part I, Line 32b | The McCallie School uses Benjamin F Edwards & Co as a third party to sell donated stock. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE 990 IS MADE AVAILABLE ELECTRONICALLY TO THE FULL BOARD OF TRUSTEES FOR THEIR REVIEW PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | A CONFLICT OF INTEREST FORM IS COMPLETED ANNUALLY BY EACH TRUSTEE AND DIVISION HEAD. POTENTIAL CONFLICTS ARE REVIEWED BY THE AUDIT COMMITTEE. TRUSTEES RECUSE THEMSELVES FROM VOTING ON ANY MATTER WHERE THEY HAVE CONFLICTS. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE EXECUTIVE COMMITTEE USES COMPARABILITY INFORMATION PROVIDED BY THE DIRECTOR OF FINANCE IN DETERMINING HEADMASTER COMPENSATION. |
| FORM 990, PART VI, SECTION B, LINE 15B | Officer and key employee compensation are determined by comparable pay within the industry. |
| FORM 990, PART VI, SECTION C, LINE 19 | COPIES OF DOCUMENTS ARE MAINTAINED BY THE DIRECTOR OF FINANCE AND PROVIDED UPON REQUEST AS APPROPRIATE. |
| Form 990, Part XI, Line 8, Prior Period Adjustments: | 3,172,634 - GAAP Restatements to Financials 71,429 - Bad Debt - Prior Year Pledges -------------------------- -3,244,063 = |
| Form 990, Part XI, Line 9, Changes in Net Assets: | 4,385,293 + FASB 158 Pension Adjustment 2,331,081 + Gain on Derivatives 59,866 + SPLIT INTEREST AGREEMENT -------------------------- 6,776,240 = |
| Form 990, Part XII, Line 2C | AUDIT COMMITTEE MEETS ANNUALLY WITH AUDITORS, REVIEWS FINANCIAL STATEMENTS, MAKES ANY RECOMMENDATIONS NECESSARY TO BOARD, AND THE BOARD VOTES TO ACCEPT AUDIT AND/OR APPROVES AUDIT COMMITTEE RECOMMENDATIONS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | National Center for the Development of B | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 Dodds Ave | AddressLine1Txt |
| City | Chattanooga | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37404 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 813299796 | EIN |
| Primary Activities | ADVOCACY | PrimaryActivitiesTxt |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 7 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Charitable Remainder Trust (7) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | Investment | PrimaryActivitiesTxt |
| Legal Domicile State | TN | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | Trust | EntityTypeTxt |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part IV, Line 1, Column C | FormAndLineReferenceDesc |
| Explanation | The Charitable Remainder Trusts are Domiciled in Tennessee, Florida, and Colorado. | ExplanationTxt |