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TMSA INCORPORATED: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
TMSA INCORPORATED (EIN 27-1156485)
Tax period
2014-07-01 to 2015-06-30
Filed
2016-02-24
IRS object ID
201620559349300127
Schema version
2014v6.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2016-02-24T13:34:15-06:00ReturnTs
Tax Period End2015-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN581589807PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MARSHALL JONES & COBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line126 LENOX POINTE NEAddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP303243169ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN271156485EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1TMSA INC DBA THE MAIN STREET ACADEMYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlTMSABusinessNameControlTxt
Phone4047680081PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12861 LAKESHORE DRIVEAddressLine1Txt
CityCOLLEGE PARKCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30337ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT BAKERPersonNm
Person TitleBOARD PRESIDENTPersonTitleTxt
Phone4047689143PhoneNum
Signature2016-02-24SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSUSAN K HOPKINSCPAPreparerPersonNm
PTINP01450324PTIN
Phone4042312001PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-08-17 19:52:53ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROBERT BAKERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12861 LAKESHORE DRIVEAddressLine1Txt
CityCOLLEGE PARKCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30337ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$7,363,875GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.TRICITIESCHARTER.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2009FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionTHE MISSION OF THE MAIN STREET ACADEMY IS TO PROVIDE A WORLD CLASS LEARNING OPPORTUNITY TO THE CHILDREN OF COLLEGE PARK, EAST POINT, HAPEVILLE AND THE FULTON COUNTY SCHOOLS SERVICE AREA, WHO ARE IN KINDERGARTEN THROUGH 8TH GRADE, EMPOWERING THESE STUDENTS TO BECOME CRITICAL THINKERS, WELL-ROUNDED INDIVIDUALS, AND WORLD CITIZENS, WHILE DEVELOPING THEIR INTELLECT IN A NURTURING ENVIRONMENT WITH TIES TO THE COMMUNITY.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee100TotalEmployeeCnt
Total Volunteers682TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$6,550,425PYContributionsGrantsAmt
CY Contributions Grants$6,882,454CYContributionsGrantsAmt
PY Program Service Revenue$306,511PYProgramServiceRevenueAmt
CY Program Service Revenue$345,981CYProgramServiceRevenueAmt
PY Investment Income-$3,681PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$82,110PYOtherRevenueAmt
CY Other Revenue$133,606CYOtherRevenueAmt
PY Total Revenue$6,935,365PYTotalRevenueAmt
CY Total Revenue$7,362,041CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$4,507,732PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$4,194,158CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,279,622PYOtherExpensesAmt
CY Other Expenses$2,301,119CYOtherExpensesAmt
PY Total Expenses$6,787,354PYTotalExpensesAmt
CY Total Expenses$6,495,277CYTotalExpensesAmt
PY Revenues Less Expenses$148,011PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$866,764CYRevenuesLessExpensesAmt
Total Assets BOY$1,041,988TotalAssetsBOYAmt
Total Assets EOY$2,677,834TotalAssetsEOYAmt
Total Liabilities BOY$1,255,953TotalLiabilitiesBOYAmt
Total Liabilities EOY$6,573,263TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$213,965NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$3,895,429NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION OF THE MAIN STREET ACADEMY IS TO PROVIDE A WORLD CLASS LEARNING OPPORTUNITY TO THE CHILDREN OF COLLEGE PARK, EAST POINT, HAPEVILLE AND THE FULTON COUNTY SCHOOLS SERVICE AREA, WHO ARE IN KINDERGARTEN THROUGH 8TH GRADE, EMPOWERING THESE STUDENTS TO BECOME CRITICAL THINKERS, WELL-ROUNDED INDVIDUALS, AND WORLD CITIZENS, WHILE DEVELOPING THEIR INTELLECT IN A NURTURING ENVIRONMENT WITH TIES TO THE COMMUNITY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$170,000ExpenseAmt
Revenue$173,624RevenueAmt
DescTITLE I FUNDS ARE USED TO SUPPORT THE EDUCATION OF OUR STUDENTS IN CORE SUBJECTS LIKE READING, MATH, AND SCIENCE WITH A FOCUS ON STRUGGLING LEARNERS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$339,000ExpenseAmt
Revenue$298,643RevenueAmt
DescNATIONAL FOOD PROGRAM FUNDS ARE PROVIDED TO SUPPORT OUR MEAL PROGRAMS FOR FREE AND REDUCED STUDENTS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$105,000ExpenseAmt
Revenue$251,285RevenueAmt
DescAFTERCARE PROGRAM PROVIDES BEFORE AND AFTERCARE FOR STUDENTS AFTER SCHOOL HOURS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$5,015,672ExpenseAmt
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$5,015,672TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$5,629,672TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee100EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1VIRGINIA MINORBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4047689219PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12861 LAKESHORE DRIVEAddressLine1Txt
CityCOLLEGE PARKCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30337ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
HOWARD ROBERT BAKER
PRESIDENT20.00Yes (X)Yes (X)$0$0$0
MICHAEL L PETERSON
TREASURER5.00Yes (X)Yes (X)$0$0$0
BIANCA M BROOM
SECRETARY8.00Yes (X)Yes (X)$0$0$0
NOEL MAYESKE
DIRECTOR5.00Yes (X)$0$0$0
MYRA OVIATT
DIRECTOR15.00Yes (X)$0$0$0
ELIZABETH REIMELS
DIRECTOR1.50Yes (X)$0$0$0
JENNY BENNETT
DIRECTOR5.00Yes (X)$0$0$0
JUANITA ARNOLIE
DIRECTOR3.00Yes (X)$0$0$0
KEVIN STRABO
DIRECTOR1.00Yes (X)$0$0$0
LESTER MCKEE
DIRECTOR2.00Yes (X)$0$0$0
KRISTEN STEWART-LEWIS
DIRECTOR7.00Yes (X)$0$0$0
KATHY GALLAGHER
DIRECTOR2.00Yes (X)$0$0$0
MICHELLE JOHNSON
DIRECTOR4.00Yes (X)$0$0$0
STUART GERBER
DIRECTOR5.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
CAMPUS CATERERS
5457 GLENRIDGE VIEW NEATLANTAGA30342FOOD VENDOR$378,007
EDISON LEARNING
900 SOUTH GAY ST STE 1000KNOXVILLETN37902MANAGEMENT FEES$250,000
COLLEGE PARK FIRST UMC
3726 EAST MAIN STREETCOLLEGE PARKGA30337RENT$230,540
ST JOHN'S EPISCOPAL CHURCH
3480 MAIN STCOLLEGE PARKGA30337RENT$102,000
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt
Government Grants$6,870,289GovernmentGrantsAmt
All Other Contributions$12,165AllOtherContributionsAmt
Total Contributions$6,882,454TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
BEFORE AND AFTER SCHOO900099$282,959$282,959
LUNCH PROGRAM900099$63,022$63,022
FieldValueIRS element (for citing)
Total Program Service Revenue$345,981TotalProgramServiceRevenueAmt
Fundraising Gross Income$135,440FundraisingGrossIncomeAmt
Fundraising Direct Expenses$1,834FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$133,606TotalRevenueColumnAmt
Exclusion$133,606ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,362,041TotalRevenueColumnAmt
Related Or Exempt Func Income$345,981RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$133,606ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,234,355TotalAmt
Program Services$2,699,238ProgramServicesAmt
Management And General$535,117ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$346,131TotalAmt
Program Services$287,514ProgramServicesAmt
Management And General$58,617ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$487,909TotalAmt
Program Services$410,171ProgramServicesAmt
Management And General$77,738ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$125,763TotalAmt
Program Services$104,415ProgramServicesAmt
Management And General$21,348ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$250,000TotalAmt
Program Services$212,500ProgramServicesAmt
Management And General$37,500ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,774TotalAmt
Management And General$2,774ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$12,696TotalAmt
Program Services$11,426ProgramServicesAmt
Management And General$1,270ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$13,334TotalAmt
Program Services$12,001ProgramServicesAmt
Management And General$1,333ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$615,291TotalAmt
Program Services$591,791ProgramServicesAmt
Management And General$23,500ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,719TotalAmt
Program Services$3,539ProgramServicesAmt
Management And General$1,180ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$32,632TotalAmt
Program Services$31,000ProgramServicesAmt
Management And General$1,632ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$281,121TotalAmt
Program Services$267,065ProgramServicesAmt
Management And General$14,056ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$57,716TotalAmt
Program Services$54,830ProgramServicesAmt
Management And General$2,886ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
LUNCH EXPENSES$378,007$378,007
CONTRACTED SERVICES$248,333$211,083$37,250
CUSTODIAL EXPENSES$123,552$105,019$18,533
STUDENT ACTIVITIES$102,620$102,620

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$178,324TotalAmt
Program Services$147,453ProgramServicesAmt
Management And General$30,871ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,495,277TotalAmt
Program Services$5,629,672ProgramServicesAmt
Management And General$865,605ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$723,333BOYAmt
EOY$1,132,912EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$22,192BOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$40,446EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$3,686BOYAmt
EOY$34,435EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,206,453LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,736,412LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$292,777BOYAmt
EOY$1,470,041EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,041,988BOYAmt
EOY$2,677,834EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$615,786BOYAmt
EOY$146,268EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$640,167BOYAmt
EOY$1,890,437EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$4,536,558EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,255,953BOYAmt
EOY$6,573,263EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$213,965BOYAmt
EOY-$3,895,429EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$213,965BOYAmt
EOY-$3,895,429EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,041,988BOYAmt
EOY$2,677,834EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$866,764ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$4,548,227PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$298,000OtherCostOrOtherBasisAmt
Book Value$298,000BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,120,188OtherCostOrOtherBasisAmt
Depreciation$28,290DepreciationAmt
Book Value$1,091,898BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$745,779OtherCostOrOtherBasisAmt
Depreciation$692,084DepreciationAmt
Book Value$53,695BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,029,216OtherCostOrOtherBasisAmt
Depreciation$1,004,193DepreciationAmt
Book Value$25,023BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$13,270OtherCostOrOtherBasisAmt
Depreciation$11,845DepreciationAmt
Book Value$1,425BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,470,041TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescNET PENSION LIABILITYDesc
Amt$4,536,558Amt
FieldValueIRS element (for citing)
Total Liability$4,536,558TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$7,363,875TotalRevEtcAuditedFinclStmtAmt
Other Revenue$1,834OtherRevenueAmt
Revenue Not Reported$1,834RevenueNotReportedAmt
Revenue Subtotal$7,362,041RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$7,362,041TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,497,111TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$1,834OtherExpensesIncludedAmt
Expenses Not Reported$1,834ExpensesNotReportedAmt
Expenses Subtotal$6,495,277ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$6,495,277TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART XI, LINE 2D - OTHER ADJUSTMENTS:FUNDRAISING EXPENSES
PART XII, LINE 2D - OTHER ADJUSTMENTS:FUNDRAISING EXPENSES

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, PART I, LINE 6FormAndLineReferenceDesc
ExplanationTHE SCHOOL RECEIVED APPROXIMATELY 88% OF ITS ANNUAL REVENUE FROM THE FULTON COUNTY BOARD OF EDUCATION IN THE FORM OF FEDERAL, STATE AND LOCAL GRANTS DURING THE YEAR ENDED JUNE 30, 2014. FULTON COUNTY GRANTS ARE PAID TO THE SCHOOL IN MONTHLY INSTALLMENTS. ADDITIONAL FEDERAL FUNDING INCLUDES TITLE I FUNDS, THE PUBLIC CHARTER SCHOOLS PROGRAM IMPLEMENTATION GRANT, THE EDUCATION JOB FUND, AND NATIONAL FOOD PROGRAM FUNDS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CWE DO HAVE A CONFLICT POLICY AS IT RELATES TO HOLDING A 2ND JOB. EMPLOYEES OF TMSA ARE NOT ALLOWED TO HAVE A 2ND JOB OUTSIDE OF THE SCHOOL INCLUDING SELF EMPLOYMENT. THE SCHOOL EXPECTS HIGH STANDARDS OF QUALITY SERVICE AND DOESN'T FEEL THAT CAN HAPPEN WORKING OUTSIDE OF THE SCHOOL.
FORM 990, PART VI, SECTION B, LINE 15SALARY AND WAGES ARE REVIEWED ANNUALLY AND ADJUSTMENTS, IF ANY, ARE MADE ON A MERIT BASIS, WHERE APPROPRIATE, BASED ON PERFORMANCE WAS WELL AS MARKET AND BUSINESS CONSIDERATIONS. SALARY ADJUSTMENTS ARE NOT AUTOMATIC. SUCH ADJUSTMENTS ARE ULTIMATELY MADE AT THE DECRETION OF THE SCHOOL.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

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