2016-01-27T05:45:37-08:00 2015-06-30 ANDERSON DAVIS & ASSOCIATES CPA PA 1406 B SOUTH CRAIN HWY STE 204 GLEN BURNIE MD 210614099 990 2014-07-01 520614282 THE GUNSTON SCHOOL INC GUNS 4107580620 POST OFFICE BOX 200 CENTREVILLE MD 21617 JOHN A LEWIS IV HEADMASTER 4107580620 2016-01-20 true JAMES ANDERSON CPA 4107662645 2014 2016-04-25 22:37:26Z JOHN A LEWIS IV PO BOX 200 CENTREVILLE MD 21617 3872810 false X www.gunston.org X 1956 MD THE GUNSTON SCHOOL IS A COLLEGE PREPARATORY, CO-EDCUATIONAL, PRIVATE HIGH SCHOOL FOR GRADES 9-12. 13 13 62 0 0 984020 451368 2832599 3041311 49654 18865 231252 294631 4097525 3806175 0 0 2076367 2184997 0 262201 1361109 1565971 3437476 3750968 660049 55207 7698443 10947021 2749085 5937211 4949358 5009810 THE GUNSTON SCHOOL IS A COLLEGE PREPARATORY, false false 2496072 3041311 EXPENSES ASSOCIATED WITH PROVIDING AN EDUCATION FOR APPROXIMATELY 164 SECONDARY SCHOOL STUDENTS, INCLUDING TUTORING AND RELATED MUSIC AND ATHLETIC ACTIVITIES 2496072 true true false false false false false false false true true false false true true false true false true false false false false false true false false false false true true false false false false false false false false false false true false false false false false false false false true 55 0 true 62 true false false false false false true true false false false false false false false X 13 13 true false false false false false false true true false false true true true true true true true true false MD X X MS REBECCA SCHMIER 4107580620 PO BOX 200 CENTREVILLE MD 21617 JAMES A CLAUSON TRUSTEE 2.00 X 0 0 0 ELIZABETH MCCOWN TRUSTEE 2.00 X 0 0 0 MITCHELL FRY TRUSTEE 2.00 X 0 0 0 ALICE ROGERS TRUSTEE 2.00 X 0 0 0 GREG HAGIN TRUSTEE 2.00 X 0 0 0 PATRICK SHOEMAKER TRUSTEE 2.00 X 0 0 0 RYAN KELTY TRUSTEE 2.00 X 0 0 0 HARRY DUFFEY III TRUSTEE 2.00 X 0 0 0 MARK FREESTATE ASSISTANT TREASURER 2.00 X 0 0 0 JILL MEYERHOFF SECRETARY 2.00 X 0 0 0 KATHLEEN KURTZ TREASURER 2.00 X 0 0 0 JAMES WRIGHT VICE CHAIRMAN 2.00 X 0 0 0 SUSAN DILLON CHAIRMAN 2.00 X 0 0 0 JOHN LEWIS HEADMASTER 60.00 X X 174259 0 3994 174259 3994 1 false true false DAVID A BRAMBLE INC PO BOX 419 CHESTERTOWN MD 21620 GENERAL CONTRACTOR 254380 L & S BUS SERVICE INC PO BOX 243 CENTREVILLE MD 21617 TRANSPORTATION 164712 THE WHITING TURNER CONTRACTING COMPANY PO BOX 17596 BALTIMORE MD 21297 CONSTRUCTION 532006 SODEXO PO BOX 536922 ATLANTA GA 30353 FOOD & SUPPLIES 111366 CNB PO BOX 400 CENTREVILLE MD 21617 BANK 164991 6 451368 270130 451368 TUITION AND FEES 611600 3041311 3041311 4376 4376 14489 14489 14489 14489 10933 31201 -20268 -20268 31351 35434 -4083 -4083 OTHER INCOME 900099 318982 318982 318982 3806175 3037228 317579 1888786 1321848 366699 200239 45151 28716 12305 4130 94579 64310 19150 11119 156481 117805 24852 13824 244977 159069 85182 726 68428 58852 7182 2394 44866 41119 3747 0 37874 31814 4545 1515 209970 176375 25196 8399 33651 0 33651 0 TRANSPORTATION 143500 143500 0 0 REPAIRS & MAINTENANCE 118896 101703 14889 2304 STUDENT SERVICES 109036 109036 0 0 PROFESSIONAL FEES 86760 12989 73771 0 468013 128936 321526 17551 3750968 2496072 992695 262201 917742 1133968 2469512 1376281 99341 105631 15618 14998 44502 35674 11171022 3874991 2517742 7296031 698477 703721 140313 935509 140404 7698443 10947021 105159 66444 1351958 1710725 3856612 1125210 179982 166758 123448 2749085 5937211 X 1286016 3133707 3168168 1383329 495174 492774 4949358 5009810 7698443 10947021 55207 5245 X false true X true false X 0 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 495174 30000 15278 47678 492774 536374 10000 50169 101369 495174 542235 10000 47151 63012 536374 551954 8107 17826 542235 539501 87652 75199 551954 false false 74095 74095 9058891 3874991 5183900 797343 797343 1240693 1240693 7296031 RECEIVABLES 16956 CONSTRUCTION IN PROCESS BENEFICIARY PAYABLE 123448 140404 BENEFICIARY PAYABLE 123448 123448 X 3878055 5245 5245 3872810 -66635 -66635 3806175 3817603 66635 66635 3750968 3750968 Pt X, Line 2 THE SCHOOL IS A NON-PROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, CONTRIBUTIONS TO THE SCHOOL ARE TAX-DEDUCTIBLE UNDER SECTION 170 OF THE INTERNAL REVENUE CODE. THE SCHOOL ADOPTED THE RECOMMENDATIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) IN ITS ACCOUNTING STANDARDS CODIFICATION (ASC) FOR ACCOUNTING OF UNCERTAINTY IN INCOME TAXES WITHOUT ANY MATERIAL EFFECT TO THE FINANCIAL STATEMENTS. THESE RECOMMENDATIONS CLARIFY THE ACOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THEY ALSO PROVIDE GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE SCHOOL HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. MANAGEMENT BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE SCHOOL'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE SCHOOL HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2015 OR 2014. WITH FEW EXCEPTIONS, THE SCHOOL IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE OR LOCAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEGINNING BEFORE JULY 1, 2010. Pt XI, Line 4b BOOKSTORE AND FUNDRAISING EXPENSES INCLUDED IN PART VIII, LINES 8B AND 10B. Pt XII, Line 2d BOOKSTORE AND FUNDRAISING EXPENSES INCLUDED IN PART VIII, LINES 8B AND 10B. Pt V, Line 4 THE INTENDED USE OF THE ENDOWMENT FUND IS TO HOLD THE CORPUS IN INVESTMENTS, WHILE USING THE INTEREST AND APPROPRIATED AMOUNTS DEEMED BY DONORS FOR SCHOLARSHIPS AND OPERATIONS. true true true true true true true false false false false false false false false false false true Line 3 AS PART OF ALL PRINTED ADVERTISING AND IN SCHOOL HANDBOOKS AND PUBLICATIONS. AS PART OF ALL PRINTED ADVERTISING AND IN SCHOOL HANDBOOKS AND PUBLICATIONS AUCTION 10933 10933 31201 10933 10933 31201 31201 -20268 false false false false false false false false false JOHN LEWIS 137268 36991 3994 178253 A THE TOWN COUNCIL OF CENTREVILLE 526009782 NONE00000 2014-09-25 3934108 CONSTRUCTION false false false A 3934108 143735 3805113 2015 false false true true A false false false false 0.00000 0.00000 0.00000 true false A false false false false true false false false false X 5 270130 FMV AT DATE OF DONATION false false false Pt VI, Line 11b THE TREASURER PROVIDES ALL BOARD MEMBERS WITH A COPY OF THE FORM 990 SEVEN DAYS BEFORE IT IS INTENDED TO BE MAILED. IF THE TREASURER RECEIVES NO RESPONSES FROM THE BOARD MEMBERS HE ASSUMES THAT THE FORM 990 HAS BEEN APPROVED AND MAILS IT. Pt VI, Line 12c AT THE BEGINNING OF EACH BOARD MEETING, ATTENDEES ARE ASKED IF THEY HAVE ANY CONFLICTS OF INTEREST. Pt VI, Line 15a THE BOARD SEARCHES NAIS AND AIMS DATABASES TO GET COMPARABLE WAGES BASED ON SCHOOL TYPES AND SIZES AND JOB DESCRIPTIONS AND ARE ADJUSTED FOR THE SCHOOL AREA. Pt VI, Line 15b THE BOARD SEARCHES NAIS AND AIMS DATABASES TO GET COMPARABLE WAGES BASED ON SCHOOL TYPES AND SIZES AND JOB DESCRIPTIONS AND ARE ADJUSTED FOR THE SCHOOL AREA. Pt VI, Line 19 ALL DOCUMENTS ARE AVAILABLE IN THE BUSINESS OFFICE. THE FORM 990 IS ALSO FILED ELECTRONICALLY ON GUIDESTAR. Pt VI, Line 2 JIM WRIGHT IS JIM CLAUSON'S LAWYER. Other BOARD MEMBER, JAMES WRIGHT, IS A PARTNER OF THE LAW FIRM VENABLE, LOCATED IN BALTIMORE, MD. HE DOES NOT PROVIDE ANY SERVICE TO THE SCHOOL, HOWEVER THE SCHOOL UTILIZES VENABLE'S OFFICE LOCATED IN WASHINTON, DC FOR LEGAL SERVICES. MARK FREESTATE IS THE INSURANCE AGENT FOR THE SCHOOL, SEVERAL EMPLOYEES, AND BOARD MEMBERS. Form 990EZ, Part II, Line 24 ACCOUNTS RECEIVABLE - NET PLEDGES RECEIVABLE - NET INVENTORIES PREPAIDS Form 990EZ, Part II, Line 26 ACCOUNTS PAYABLE & ACCRUED EXPENSES DEFERRED REVENUE BONDS, MORTGAGES & OTHER NOTES Form 990, Part IX, Line 24f ATHLETIC SUPPLIES 9314. 9314. 0. 0. GRADUATION 22123. 22123. 0. 0. DUES, MEMBERSHIPS & SUBSCRIPTIONS 16169. 4106. 12063. 0. HEADMASTER EXPENSE 11452. 0. 9952. 1500. BAD DEBT EXPENSE 38409. 0. 38409. 0. PROFESSIONAL DEVELOPMENT 27913. 11461. 1311. 15141. ALUMNI EXPENSES 882. 0. 0. 882. STUDENT ACTIVITIES 40078. 40078. 0. 0. MISCELLANEOUS 42788. 41854. 934. 0. CAPITAL CAMPAIGN 28. 0. 0. 28. INTERNATIONAL STUDENT EXPENSE 88060. 0. 88060. 0. LOSS ON DISPOSAL DUE TO BLDG RENOVATION 170797. 170797.