MEMPHIS COLLEGE PREPARATORY SCHOOL: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: MEMPHIS COLLEGE PREPARATORY SCHOOL (EIN 26-4251279)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-02-11
IRS object ID: 202540429349302104
Schema version: 2023v6.0
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-02-11T16:39:52-06:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	261180446	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	THE MARSTON GROUP PLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1661 INTERNATIONAL DRIVE SUITE 250	AddressLine1Txt
City	MEMPHIS	CityNm
State Abbreviation	TN	StateAbbreviationCd
ZIP	38120	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	264251279	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MEMPHIS COLLEGE PREPARATORY ELEMENTARY	BusinessNameLine1Txt
Business Name Line2	SCHOOL	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	MEMP	BusinessNameControlTxt
Phone	9016206475	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1500 DUNN AVENUE	AddressLine1Txt
City	MEMPHIS	CityNm
State Abbreviation	TN	StateAbbreviationCd
ZIP	38106	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	TYREE DANIELS	PersonNm
Person Title	EXECUTIVE CHAIRMAN	PersonTitleTxt
Phone	9016206475	PhoneNum
Signature	2025-01-22	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	SUSAN M LATTIMORE	PreparerPersonNm
PTIN	P00834343	PTIN
Phone	9017613003	PhoneNum
Preparation	2025-01-22	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	TYREE DANIELS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1500 DUNN AVENUE	AddressLine1Txt
City	MEMPHIS	CityNm
State Abbreviation	TN	StateAbbreviationCd
ZIP	38106	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$4,333,582	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.MEMPHISCOLLEGEPREP.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2009	FormationYr
Legal Domicile State	TN	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE KINDERGARTEN THROUGH FIFTH GRADE STUDENTS WITH THE ACADEMIC AND ETHICAL FOUNDATION TO EXCEL IN SCHOOL AND IN LIFE.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	44	TotalEmployeeCnt
Total Volunteers	30	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$4,781,552	PYContributionsGrantsAmt
CY Contributions Grants	$4,136,596	CYContributionsGrantsAmt
PY Program Service Revenue	$188,041	PYProgramServiceRevenueAmt
CY Program Service Revenue	$180,205	CYProgramServiceRevenueAmt
PY Investment Income	$2	PYInvestmentIncomeAmt
CY Investment Income	$16,781	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$4,969,595	PYTotalRevenueAmt
CY Total Revenue	$4,333,582	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,249,706	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,500,922	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,586,951	PYOtherExpensesAmt
CY Other Expenses	$1,616,168	CYOtherExpensesAmt
PY Total Expenses	$3,836,657	PYTotalExpensesAmt
CY Total Expenses	$4,117,090	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,132,938	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$216,492	CYRevenuesLessExpensesAmt
Total Assets BOY	$5,161,312	TotalAssetsBOYAmt
Total Assets EOY	$5,497,706	TotalAssetsEOYAmt
Total Liabilities BOY	$1,881,863	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,001,765	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,279,449	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,495,941	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE KINDERGARTEN THROUGH FIFTH GRADE STUDENTS WITH THE ACADEMIC AND ETHICAL FOUNDATION TO EXCEL IN SCHOOL AND IN LIFE.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$2,445,910	ExpenseAmt
Revenue	$180,204	RevenueAmt
Desc	PROVIDING KINDERGARTEN THROUGH FIFTH GRADE STUDENTS WITH THE ACADEMIC AND ETHICAL FOUNDATION TO EXCEL IN SCHOOL AND IN LIFE.	Desc
Total Program Service Expenses	$2,445,910	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	73	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	44	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	TN	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	9016206475	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1500 DUNN AVENUE	AddressLine1Txt
City	MEMPHIS	CityNm
State Abbreviation	TN	StateAbbreviationCd
ZIP	38106	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
TYREE DANIELS
EXECUTIVE CHAIRMAN	40.00	Yes (X)	Yes (X)	$103,038	$0	$0
SEAN MONTESI
VICE CHAIR	1.00	Yes (X)	Yes (X)	$0	$0	$0
DEMAR ROBERTS
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
ZACHARY KNIGHT
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
ASHLEY PATTERSON
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
KENNARD SPEED
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
LOGAN WELK
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
MAREKO HUELY
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
FADRA GREEN
DIRECTOR OF OPERATIONS	40.00		Yes (X)	$73,698	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$176,736	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
MECHANICAL SYSTEMS COMPANY LLC
3965 OLD GETWELL ROAD	MEMPHIS	TN	38118	MAINTENANCE SERVICE	$240,321
TECHNOLOGY LAB
1829 JO JOHNSON AVENUE	NASHVILLE	TN	37203	TECHNOLOGICAL SERVICES	$110,737

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Government Grants	$4,120,412	GovernmentGrantsAmt
All Other Contributions	$16,184	AllOtherContributionsAmt
Total Contributions	$4,136,596	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	EDUCATION CHARGES	Desc
Business	611110	BusinessCd
Total Revenue Column	$180,205	TotalRevenueColumnAmt
Related Or Exempt Func Income	$180,205	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$180,205	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$16,781	TotalRevenueColumnAmt
Exclusion	$16,781	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,333,582	TotalRevenueColumnAmt
Related Or Exempt Func Income	$180,205	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$16,781	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$176,736	TotalAmt
Management And General	$176,736	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,856,360	TotalAmt
Program Services	$1,261,796	ProgramServicesAmt
Management And General	$594,564	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$467,826	TotalAmt
Program Services	$290,346	ProgramServicesAmt
Management And General	$177,480	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$930,321	TotalAmt
Program Services	$410,686	ProgramServicesAmt
Management And General	$519,635	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$85,333	TotalAmt
Program Services	$76,800	ProgramServicesAmt
Management And General	$8,533	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$59,237	TotalAmt
Program Services	$53,313	ProgramServicesAmt
Management And General	$5,924	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$141,952	TotalAmt
Program Services	$127,757	ProgramServicesAmt
Management And General	$14,195	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
SUPPLIES AND MATERIALS	$288,015	$124,503	$163,512
OTHER EXPENSES	$106,006	$95,405	$10,601
INTERNAL SCHOOL EXPENDI	$5,304	$5,304

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,117,090	TotalAmt
Program Services	$2,445,910	ProgramServicesAmt
Management And General	$1,671,180	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,242,556	BOYAmt
EOY	$1,188,965	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$142,191	BOYAmt
EOY	$234,841	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$7,000	BOYAmt
EOY	$44,631	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$4,239,996	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,176,197	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,123,323	BOYAmt
EOY	$3,063,799	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$20,567	BOYAmt
EOY	$2,939	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$625,675	BOYAmt
EOY	$962,531	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,161,312	BOYAmt
EOY	$5,497,706	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$146,883	BOYAmt
EOY	$79,144	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$1,555,946	BOYAmt
EOY	$1,454,858	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$179,034	BOYAmt
EOY	$467,763	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,881,863	BOYAmt
EOY	$2,001,765	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,946,070	BOYAmt
EOY	$3,125,102	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$333,379	BOYAmt
EOY	$370,839	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,279,449	BOYAmt
EOY	$3,495,941	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,161,312	BOYAmt
EOY	$5,497,706	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$216,492	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	0	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

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

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$36,000	OtherCostOrOtherBasisAmt
Book Value	$36,000	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,285,009	OtherCostOrOtherBasisAmt
Depreciation	$612,894	DepreciationAmt
Book Value	$2,672,115	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$199,176	OtherCostOrOtherBasisAmt
Depreciation	$124,281	DepreciationAmt
Book Value	$74,895	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$719,811	OtherCostOrOtherBasisAmt
Depreciation	$439,022	DepreciationAmt
Book Value	$280,789	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$3,063,799	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDesc	Book ValueBookValueAmt
NET PENSION ASSET ACCOUNT	$215,265
DEFERRED OUTFLOWS RELATED TO PENSIONS	$262,429
STABILIZATION RESERVE TRUST	$155,574
LEASE RECEIVABLE	$329,263

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$962,531	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
DEFERRED INFLOWS RELATED TO PENSIONS	$43,428
CURRENT PORTION OF LONG-TERM DEBT	$101,041
DEFERRED INFLOWS RELATED TO LEASES	$323,294

Field	Value	IRS element (for citing)
Total Liability	$467,763	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$4,333,581	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$4,333,581	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$4,333,581	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$4,117,090	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$4,117,090	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$4,117,090	TotalExpensesPerForm990Amt

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE E, PART I, LINE 6	FormAndLineReferenceDesc
Explanation	MEMPHIS COLLEGE PREPARATORY SCHOOL RECEIVES VARIOUS GRANTS AND FUNDS FROM THE STATE OF TENNESSEE AS WELL AS FROM THE FEDERAL GOVERNMENT FOR BASIC EDUCATION, E-RATE FUNDING AND TITLE I GRANTS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	AFTER THE RETURN IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM, THE RETURN IS REVIEWED BY THE BOARD OF DIRECTORS BEFORE SUBMISSION TO THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	THE DIRECTORS SIGN A STATEMENT ANNUALLY CONFIRMING THEIR COMPLIANCE WITH THE CONFLICTS OF INTEREST POLICY,
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION FOR A POSITION IS DETERMINED AS TO WHAT IS REASONABLE FOR THE EXPERIENCE, EXPERTISE, GEOGRAPHY AND NEEDS OF THE ORGANIZATION. COMPENSATION IS REVIEWED BY THE BOARD FINANCE COMMITTEE, DISCUSSED AND VOTED ON AT BOARD MEETINGS. THE RESULTING DECISION IS RECORDED IN THE MINUTES.
FORM 990, PART VI, SECTION C, LINE 18	THE ORGANIZATION'S TAX DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11G	CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 410,686. MANAGEMENT AND GENERAL EXPENSES 519,635. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 930,321.