2015-04-15T09:34:45-05:00 2014-05-31 LANE GORMAN TRUBITT PLLC 2626 HOWELL STREET SUITE 700 DALLAS TX 752044064 990 2013-06-01 751507280 June Shelton School & Evaluation Center % GLEN BROWN JUNE 9727741772 15720 Hillcrest Road Suite Dallas TX 75248 GLEN BROWN TREASURER/CFO 9727741772 2015-04-15 true David H Ovesen P00740904 9727741772 2013 2016-02-25 16:41:14Z 23228945 false X www.shelton.org X 1976 TX A SCHOOL AND RESOURCE CENTER DEDICATED TO MAKING A DIFFERENCE BY SERVING AND EMPOWERING THE LIVES OF STUDENTS WHO LEARN DIFFERENTLY BECAUSE NOT ALL GREAT MINDS THINK ALIKE. 39 38 421 290 0 1376713 910036 20549509 21285363 57000 0 162951 774180 22146173 22969579 0 3709 0 0 15975201 16925034 0 0 67330 5699122 5152460 21674323 22081203 471850 888376 4435217 23845581 5469777 23192910 -1034560 652671 X SHELTON IS A SCHOOL AND RESOURCE CENTER DEDICATED TO MAKING A DIFFERENCE BY SERVING AND EMPOWERING THE LIVES OF STUDENTS WHO LEARN DIFFERENTLY BECAUSE NOT ALL GREAT MINDS THINK ALIKE. false false 15832700 18203439 SHELTON SCHOOL IS AN INDEPENDENT, NONSECTARIAN, COEDUCATIONAL, NONPROFIT SCHOOL WHOSE PURPOSE IS TO PROVIDE EXCELLENCE IN EDUCATION TO STUDENTS OF AVERAGE TO ABOVE- AVERAGE INTELLIGENCE WITH LEARNING DIFFERENCES FROM PRESCHOOL THROUGH GRADE 12. THE SCHOOL OFFERS A COMPREHENSIVE CURRICULUM WITH A STRONG ACADEMIC ORIENTATION AND A NURTURING FAMILY ATMOSPHERE THAT CONSIDERS THE PHYSICAL, INTELLECTUAL, EMOTIONAL AND SOCIAL GROWTH OF EACH STUDENT. SHELTON SERVES SOME 880 STUDENTS ANNUALLY. GRADUATES HAVE AN 74% SUCCESS RECORD OF ENTERING A 4- YEAR COLLEGE. 1376757 3705667 THE OUTREACH PROGRAM EXTENDS SHELTON'S APPROACHES TO THOSE BEYOND ITS STUDENT BODY. SERVICES INCLUDE SUMMER SCHOOL, TEACHER TRAINING, TUTORING PROGRAM IN READING / WRITING / SPELLING, ONLINE TRAINING, PRESENTATIONS AT CONFERENCES AND WORKSHOPS, AND COLLABORATIVE PROGRAMS WITH COLLEGES AND UNIVERSITIES. THE SPEECH CLINIC PROVIDES SERVICES FOR COMMUNITY CHILDREN AND ADULTS, BOTH ON AND OFF CAMPUS. SERVICES INCLUDES INDIVIDUAL / GROUP THERAPY, STAFF DEVELOPMENT FOR PROFESSIONALS, AND SCREENINGS FOR OTHER SCHOOLS. THE EVALUATION CENTER PROVIDES A VARIETY OF EVALUATIONS TO THE COMMUNITY. PSYCHOEDUCATIONAL, NEUROPSYCHOLOGICAL, AND PSYCHOLOGICAL CLIENTS ARE SEEN AND EVALUATED FOR LEARNING DISABILITIES AND RELATED DISORDERS. 17209457 true true false false false false false false false true true false false false true true true true true false false false false false true true false false true true false false false false false false false false true false false false false true true true false false true 22 0 true 421 true false false false false false true true false false false false X 39 38 true false false false false false false true true false false false true true true true true true false false X GLEN BROWN 9727741772 15720 HILLCREST ROAD Dallas TX 75248 GARY WEBB CHAIRMAN 1.0 0.2 X X PAUL NEUBACH MD VICE CHAIRMAN 1.0 0.1 X X JAMES B REEDER CHAIRMAN EMERITUS 1.0 0.1 X X SUZANNE STELL EXECUTIVE DIRECTOR / CEO 40.0 0.2 X X 222350 0 7343 JOYCE S PICKERING HUMD EXECUTIVE DIRECTOR EMERITA 40.0 0.2 X X 130597 0 1821 LEON KAPLAN SECRETARY 1.0 0.0 X X ROBERT G PICKERING PHD TREASURER 1.0 0.0 X X BENTON W MARKEY TRUSTEE 1.0 0.1 X DAVID MARTINEAU TRUSTEE 1.0 0.0 X HOLLY VITULLO TRUSTEE 1.0 0.0 X CHARLOTTE ANDERSON TRUSTEE 1.0 0.0 X EDWIN S BELL TRUSTEE 1.0 0.0 X BERT BLAIR TRUSTEE 1.0 0.0 X KEVIN BOSCAMP TRUSTEE 1.0 0.0 X JEAN ANN BROCK TRUSTEE 1.0 0.0 X J CROZIER BROWN TRUSTEE 1.0 0.0 X DIANE BYRD TRUSTEE 1.0 0.0 X MARK C CARNEY TRUSTEE 1.0 0.0 X CHUCK DANNIS TRUSTEE 1.0 0.0 X NANCY DIEBOLT TRUSTEE 1.0 0.0 X CHRIS DREILING MD TRUSTEE 1.0 0.0 X CHRISTOPHER GEYMULLER TRUSTEE 1.0 0.0 X SUSAN GRIFFITHS TRUSTEE 1.0 0.0 X CLIFFORD HAHNE TRUSTEE 1.0 0.0 X EDWARD J HEFFErMAN TRUSTEE 1.0 0.0 X DAVID T HELFFRICH JR TRUSTEE 1.0 0.0 X KENNETH J HUGHES TRUSTEE 1.0 0.0 X SUSAN P JARZEMSKY TRUSTEE 1.0 0.1 X VERONICA LEWIS TRUSTEE 1.0 0.0 X KEN LUCE TRUSTEE 1.0 0.0 X BARBARA NOVOTNY TRUSTEE 1.0 0.0 X PATTI PACE TRUSTEE 1.0 0.0 X WILLIAM F RAPIER TRUSTEE 1.0 0.0 X JANICE C RYAN TRUSTEE 1.0 0.0 X SUSAN N SCHWARTZ TRUSTEE 1.0 0.0 X PAT SMITH TRUSTEE 1.0 0.0 X ANDREW TELLER TRUSTEE 1.0 0.0 X DEE VELVIN TRUSTEE 1.0 0.0 X PHILIP VERGES TRUSTEE 1.0 0.0 X BOBBIE SPARKS WILLIAMS TRUSTEE 1.0 0.0 X KEITH WILLIAMS TRUSTEE 1.0 0.0 X MARY M YOUNG TRUSTEE 1.0 0.0 X Glen Brown Chief Financial Officer 40.0 0.2 X 167625 0 231 NANCY COFFMAN DIRECTOR OF OUTREACH 40.0 0.0 X 125362 5075 LINDA KNEESE HEAD OF SCHOOL 40.0 0.0 X 108389 5075 754323 0 19545 5 false true false NONE 0 157353 752683 127960 910036 TUITION 900099 18203439 18203439 APPLICATION FEES 900099 1340869 1340869 EVALUATION PROCEEDS 900099 1510546 1510546 PARENT ASSOCIATION PROCEEDS 900099 230509 230509 21285363 0 0 0 0 0 0 0 389563 157353 244110 145453 145453 20240 15256 4984 4984 0 OTHER SUPPORT GROUPS PROCEEDS 900099 175017 175017 OTHER INCOME 900099 448726 448726 623743 22969579 21909106 150437 0 3709 3709 0 0 572714 187124 350364 35226 0 14069090 14069090 325500 325500 685746 685746 1271984 1271984 0 119169 119169 114348 114348 0 0 12155 12155 326703 326703 32104 32104 606023 409319 196704 0 0 585880 585880 148763 148763 0 0 69810 69810 0 621682 621682 216144 216144 CLASSROOM EXPENSES 859941 256985 602956 REPAIRS AND MAINTENANCE 679792 679792 DINING EXPENSE 517401 517401 MISCELLANEOUS 242545 242545 22081203 17209457 4804416 67330 1008274 3993248 0 0 0 0 0 12906057 0 0 0 0 0 0 0 0 0 0 15439569 9758604 2433669 5680965 993274 1265311 0 0 0 0 0 0 0 0 4435217 23845581 0 1901003 0 0 3756614 19233303 0 0 0 0 0 0 0 0 0 0 1713163 2058604 5469777 23192910 X -1182315 652671 147755 0 0 0 -1034560 652671 4435217 23845581 X 888376 61773 3560619 -2823537 X X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 5747159 284827 488159 77694 6442451 3494491 951157 604609 178725 92901 4778631 3423653 274060 1995 163999 41218 3494491 3408652 54747 38380 1366 3423653 3661821 12521 250000 15690 3408652 0.45990 0.04660 0.49350 false true true 0 0 0 8578279 4277067 4301212 0 6861290 5481537 1379753 5680965 0 CAPITAL LEASES 616807 LINE OF CREDIT 1441797 2058604 X 23082367 61773 61773 23020594 12155 -63170 -51015 22969579 22132218 63170 63170 22069048 12155 12155 22081203 FIN 48 (ASC 740) FOOTNOTE SCHEDULE D, PART X, LINE 2 FOLLOWING IS THE TEXT FROM THE FOOTNOTES OF THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS: The School is exempt from federal income taxes under Section 501(c)(3) of the United States Internal Revenue Code (the "Code") according to the United States Internal Revenue Service ("IRS") determination letter dated July 17, 2012, except to the extent it has unrelated business income. For the year ended May 31, 2014, unrelated business income did not result in any material net taxable income, therefore no provision for income tax has been provided in the accompanying financial statements. The School is required to file an annual Form 990-T with the United States Internal Revenue Service for any unrelated business income. GAAP requires the evaluation of tax positions taken or expected to be taken in the course of preparing the School's financial statements to determine whether the tax positions are more likely than not of being sustained by the applicable tax authority. Tax positions not deemed to meet the more likely than not threshold would be recorded as a tax benefit or expense in the current year. A reconciliation is not provided herein, as the beginning and ending amounts of unrecognized benefits are zero, with no interim additions, reductions, or settlements. The School is relying on its tax-exempt status and its adherence to all applicable laws and regulations to preserve that status. However, the conclusions regarding the uncertainty in income taxes will be subject to review and may be adjusted at a later date based on factors including, but not limited to, ongoing analysis of tax laws, regulations, and interpretations thereof. The School recognizes interest and penalties, if any, related to uncertain tax positions as income tax expense. The School's informational returns filed with the IRS are generally subject to examination for three years after the later of the due date or date of filing. As a result, the School is no longer subject to income tax examinations by tax authorities for years prior to 2011. INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 THE ENDOWMENT FUNDS REPORTED CONSIST OF THE ACTIVITY OF A RELATED ORGANIZATION, JUNE F. SHELTON LEGACY FOUNDATION, WHICH IS ORGANIZED AND OPERATED EXCLUSIVELY FOR THE BENEFIT OF THE JUNE SHELTON SCHOOL AND EVALUATION CENTER. The June F. Shelton Legacy Foundation is a Texas nonprofit corporation, the principal purposes of which are to support, benefit and further the purposes of Shelton School, primarily by raising, preserving, managing and investing funds for the benefit of Shelton School. The beginning of year balance for column (a) current year incorporates prior period adjustments totaling $968,527 recorded in the audited GAAP financial statements in relation to the change in accounting method from modified cash basis to accrual method of accounting and proper reallocation of fixed assets among related entities for presentational purposes. OTHER ADJUSTMENTS TO REVENUE SCHEDULE D, PART XI, LINE 4(B) FUNDRAISING EXPENSE NETTED WITH REVENUE $(63,170). OTHER ADJUSTMENTS TO EXPENSE SCHEDULE D, PART XII, LINE 2(D) FUNDRAISING EXPENSE NETTED WITH REVENUE $63,170. true true true true true true true false false false false false false false false false false true EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION FORM 990, SCHEDULE E, PART I, LINE 3 POLICY IS PUBLISHED IN THE EDUCATION SECTION OF THE DALLAS PAPER. AUCTION 449020 153833 295187 7500 124440 60736 10000 10590 GOLF TOURN. 97896 3520 94376 13554 16817 473 0 546916 157353 389563 7500 137994 77553 10000 11063 244110 145453 20240 7500 7756 20240 7500 7756 15256 4984 TX false false false false 1.00000 GLEN BROWN 15720 HILLCREST ROAD DALLAS TX 75248 false GLEN BROWN 0 RECORDKEEPING X false RAFFLE EXPLANATION SCHEDULE G, PART III, LINE 9B THE TEXAS CHARITABLE RAFFLE ENABLING ACT, EFFECTIVE JANUARY 1, 1990, PERMITS "QUALIFIED ORGANIZATIONS" TO HOLD UP TO TWO RAFFLES PER CALENDAR YEAR, WITH CERTAIN SPECIFIED RESTRICTIONS. THE ORGANIZATION IS NOT REQUIRED TO REGISTER WITH THE STATE BEFORE CONDUCTING A RAFFLE IF TWO OR FEWER RAFFLES ARE HELD DURING THE CALENDAR YEAR. true FINANCIAL AID TO STUDENTS ATTENDING SHELTON 90 782650 FMV N/A PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS PART I, LINE 2 THE BOARD OF TRUSTEES APPROVES A TOTAL DOLLAR AMOUNT EACH YEAR TO BE ALLOCATED FOR FINANCIAL AID. FUNDS ARE DISTRIBUTED BASED UPON FINANCIAL NEED, STUDENT BEHAVIOR, PARTICIPATION AND ACADEMIC RECORD. X X X X false false false false false false false false false SUZANNE STELL EXECUTIVE DIRECTOR / CEO 197350 0 25000 0 0 0 1500 0 5843 0 229693 0 0 0 Glen Brown Chief Financial Officer 152625 0 15000 0 0 0 0 0 231 0 167856 0 0 0 X NON-CASH auction PRIZES 250 124440 FAIR MARKET VALUE X NON-CASH GOLF TOURN. items 50 3520 FAIR MARKET VALUE false true false Number of Contributions Received Schedule M, Part I, Line B The organization is reporting the item count of contributions received. FAMILY RELATIONSHIP FORM 990, PART VI, SECTION A, LINE 2 ROBERT PICKERING AND JOYCE PICKERING ARE HUSBAND AND WIFE. REVIEW PROCESS OF FORM 990 FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE ORGANIZATION'S CHIEF FINANCIAL OFFICER AND EXECUTIVE DIRECTOR. CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C FORMS ARE COMPLETED AND REVIEWED EACH YEAR. ANY CONFLICTS ARE REVIEWED AND THAT DIRECTOR IS ASKED TO REFRAIN FROM VOTING ON ANY ISSUE AFFECTED BY THE CONFLICT. DETERMINATION OF COMPENSATION FORM 990, PART VI, SECTION B, LINE 15A THE SCHOOL USES PUBLISHED INFORMATION FROM OUR ACCREDITING BODY AS TO SALARY STRUCTURES BY POSITION. WE ALSO USE LOCAL PUBLIC SCHOOLS AS A BENCHMARK. THE EXECUTIVE COMMITTEE APPROVES THE EXECUTIVE DIRECTOR'S SALARY, WHICH IS DOCUMENTED IN THE COMMITTEE MEETING MINUTES. AVAILABILTY OF DOCUMENTS PART 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. AUDIT OVERSIGHT BOARD FORM 990, PART XI, LINE 2C NO CHANGE HAS BEEN MADE TO THE ORGANIZATION'S AUDIT OVERSIGHT PROCESS OR SELECTION PROCESS. PRIOR PERIOD ADJUSTMENT FORM 990, PART XI, LINE 8 A PRIOR PERIOD ADJUSTMENT OF $3,560,619, WHICH IS DUE TO PROPER REALLOCATION OF FIXED ASSETS FOR PRESENTATIONAL PURPOSES BETWEEN RELATED ORGANIZATIONS. OTHER CHANGES IN NET ASSETS OR FUND BALANCES FORM 990, PART XI, LINE 9 SECTION 481(A) ADJUSTMENT OF $(2,823,537), WHICH IS DUE TO CHANGE IN ACCOUNTING METHOD FROM MODIFIED CASH TO ACCRUAL. CHANGE IN ACCOUNTING METHOD FORM 990, PART XII, LINE 1 THE JUNE SHELTON SCHOOL CHANGED THEIR ACCOUNTING METHOD FROM THE MODIFIED CASH METHOD OF ACCOUNTING TO THE ACCRUAL METHOD OF ACCOUNTING. SHELTON LANDMARK FOUNDATION 15720 HILLCREST ROAD DALLAS TX 75248 202532325 SUPPORT TX 501(C)(3) 11-1 SHELTON SCH true THE JUNE F SHELTON LEGACY FOUNDATION 15720 HILLCREST ROAD DALLAS TX 75248 202131507 SUPPORT TX 501(C)(3) 11-1 SHELTON SCH true false false false false false false false false false false true false false true true false false false false THE JUNE F SHELTON LEGACY FOUNDATION O 32552 FMV SHELTON LANDMARK FOUNDATION K 10000 FMV