LOWELL SCHOOL INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- LOWELL SCHOOL INC (EIN 52-1220544)
- Tax period
- 2013-09-01 to 2014-08-31
- Filed
- 2015-01-29
- IRS object ID
- 201510299349300001
- Schema version
- 2013v4.0
- 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 G
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-01-29T03:37:45-06:00 | ReturnTs |
| Tax Period End | 2014-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521511275 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RAFFA PC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1899 L STREET NW SUITE 900 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20036 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521220544 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOWELL SCHOOL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LOWE | BusinessNameControlTxt |
| Phone | 2025772000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1640 KALMIA ROAD | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20012 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEBBIE GIBBS | PersonNm |
| Person Title | HEAD OF SCHOOL | PersonTitleTxt |
| Phone | 2025772000 | PhoneNum |
| Signature | 2015-01-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | FRANK H SMITH | PreparerPersonNm |
| PTIN | P00639053 | PTIN |
| Phone | 2028225000 | PhoneNum |
| Preparation | 2015-01-26 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JESS ROSENBAUM | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1640 KALMIA ROAD | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20012 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $15,106,244 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LOWELLSCHOOL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1981 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | EDUCATIONAL PROGRAM SERVING PRE-KINDERGARTEN THROUGH 8TH GRADE CHILDREN. | ActivityOrMissionDesc |
| Voting Members Governing Body | 27 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 27 | VotingMembersIndependentCnt |
| Total Employee | 201 | TotalEmployeeCnt |
| Total Volunteers | 130 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,310,253 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,387,458 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,726,140 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $11,493,907 | CYProgramServiceRevenueAmt |
| PY Investment Income | $147,967 | PYInvestmentIncomeAmt |
| CY Investment Income | $274,061 | CYInvestmentIncomeAmt |
| PY Other Revenue | $11,689 | PYOtherRevenueAmt |
| CY Other Revenue | $15,631 | CYOtherRevenueAmt |
| PY Total Revenue | $12,196,049 | PYTotalRevenueAmt |
| CY Total Revenue | $13,171,057 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,489,891 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,176,830 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,831,894 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,693,549 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $255,347 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,520,810 | PYOtherExpensesAmt |
| CY Other Expenses | $2,500,128 | CYOtherExpensesAmt |
| PY Total Expenses | $10,842,595 | PYTotalExpensesAmt |
| CY Total Expenses | $11,370,507 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,353,454 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,800,550 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $25,298,573 | TotalAssetsBOYAmt |
| Total Assets EOY | $32,689,791 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $14,032,604 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $19,858,115 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $11,265,969 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $12,831,676 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE LOWELL SCHOOL (THE SCHOOL) PROVIDES EDUCATIONAL SERVICES TO 330 CHILDREN IN GRADES PRE-KINDERGARTEN THROUGH 8TH GRADE. THE SCHOOL'S MISSION IS TO OFFER A RIGOROUS ACADEMIC PROGRAM THAT STRESSES LIFELONG LEARNING, RESPECT FOR SELF AND OTHERS AND A COMMITMENT TO COMMUNITY. THE EDUCATIONAL CURRICULUM IS ENRICHED BY A STRONG SOCIAL CURRICULUM DESIGNED TO PREPARE CHILDREN TO THRIVE IN OUR GLOBAL COMMUNITY. THE SCHOOL STRIVES TO MAINTAIN AN ECONOMICALLY, RACIALLY, AND CULTURALLY DIVERSE COMMUNITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $9,280,460 | ExpenseAmt |
| Grant | $1,176,830 | GrantAmt |
| Revenue | $11,493,907 | RevenueAmt |
| Desc | THE SCHOOL IS AN INCLUSIVE COMMUNITY THAT RECOGNIZES THE UNIQUENESS OF EACH CHILD, THE IMPORTANCE OF A POSITIVE SELF-CONCEPT, AND A NEED FOR GIVING CHILDREN TIME AND SPACE TO GROW. LEARNING AT THE SCHOOL IS ACTIVE AND COLLABORATIVE WITH AN EMPHASIS ON BUILDING CONCEPTUAL UNDERSTANDING, PROMOTING CREATIVE, CRITICAL AND ANALYTICAL THINKING, AND ENCOURAGING PROBLEM SOLVING AND RESPECT FOR ONE ANOTHER. WHEN PROVIDED WITH A STIMULATING ENVIRONMENT, THE GUIDANCE OF TEACHERS, AND PARENTAL SUPPORT, EACH CHILD CAN BECOME A MOTIVATED LEARNER AND A RESPONSIBLE CITIZEN. | Desc |
| Total Program Service Expenses | $9,280,460 | 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 |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | 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 | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | 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 | 24 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 201 | 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 | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 27 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 27 | 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 | 0 | 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 | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DOUGLAS ODOM | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2025772000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1640 KALMIA ROAD | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20012 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (32 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JESS ROSENBAUM | ||||||
| CHAIR OF THE BOARD | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JAY RAPP | ||||||
| IMMEDIATE PAST CHAIR | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LIZ STEINGLASS | ||||||
| CHAIR ELECT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ELIZABETH MUMFORD | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHRIS GINTER | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| WILL PECAU | ||||||
| ASSISTANT SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TRACY BALLARD | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MELISSA BIANCHI | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WES BIZZELL | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHARAN BRAHMA | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHERI BRIDGEFORTH CASTILLO | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JEFF DAVIS | ||||||
| TRUSTEE - THROUGH 06/2014 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JENNIFER FAIRFAX | ||||||
| TRUSTEE - THROUGH 06/2014 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROBIN GELLMAN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEB GRAY | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SARAH HARDING | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KATRINA HOLLIDAY | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GERI KIERSE IRWIN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRIAN JOSEPH | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JENNAFER KWAIT | ||||||
| TRUSTEE - THROUGH 06/2014 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| COLETTE MATTZIE | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KIM MICHIENZI | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JILL MORNINGSTAR | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DIVINA PETERS-NATTER | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BETTY PIERRESAINT-WALLA | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NICK PORRITT | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| HOWARD RIKER | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MALIKA SAADA SAAR | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JEFF SINDLER | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LOUELLEN STEDMAN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEBBIE GIBBS | ||||||
| HEAD OF SCHOOL, EX-OFFICIO | 60.00 | Yes (X) | $274,215 | $0 | $17,109 | |
| DOUGLAS ODOM | ||||||
| DIR. OF FINANCE & ADMIN. | 40.00 | Yes (X) | $134,232 | $0 | $36,475 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $408,447 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $53,584 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| KELLER BROTHERS INC | |||||
| 1012 RISING RIDGE ROAD | MT AIRY | MD | 21771 | CONSTRUCTION SERVICES | $3,138,093 |
| BOWIE GRIDLEY ARCHITECTS | |||||
| 1010 WISCONSIN AVENUE NW | WASHINGTON | DC | 20007 | CONSTRUCTION & ARCHITECTS | $154,221 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $129,937 | FundraisingAmt |
| All Other Contributions | $1,257,521 | AllOtherContributionsAmt |
| Noncash Contributions | $198,345 | NoncashContributionsAmt |
| Total Contributions | $1,387,458 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 900099 | $9,907,408 | $9,907,408 |
| AUXILIARY PROGRAM FEES | 900099 | $1,492,362 | $1,492,362 |
| PARENT ASSOC. EVENTS | 900099 | $94,137 | $94,137 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,493,907 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $225,528 | TotalRevenueColumnAmt |
| Exclusion | $225,528 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $28,603 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,322 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $25,281 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,281 | TotalRevenueColumnAmt |
| Exclusion | $25,281 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,815,104 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,766,571 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $48,533 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $48,533 | TotalRevenueColumnAmt |
| Exclusion | $48,533 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $143,649 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $129,937 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $165,294 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$21,645 | TotalRevenueColumnAmt |
| Exclusion | -$21,645 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $6,400 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,400 | TotalRevenueColumnAmt |
| Exclusion | $6,400 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $5,595 | TotalRevenueColumnAmt |
| Exclusion | $5,595 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $5,595 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,171,057 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,493,907 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $289,692 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,176,830 | TotalAmt |
| Program Services | $1,176,830 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $483,850 | TotalAmt |
| Program Services | $136,801 | ProgramServicesAmt |
| Management And General | $316,648 | ManagementAndGeneralAmt |
| Fundraising | $30,401 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,941,767 | TotalAmt |
| Program Services | $4,860,462 | ProgramServicesAmt |
| Management And General | $919,641 | ManagementAndGeneralAmt |
| Fundraising | $161,664 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $293,469 | TotalAmt |
| Program Services | $234,809 | ProgramServicesAmt |
| Management And General | $49,916 | ManagementAndGeneralAmt |
| Fundraising | $8,744 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $501,370 | TotalAmt |
| Program Services | $501,196 | ProgramServicesAmt |
| Fundraising | $174 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $473,093 | TotalAmt |
| Program Services | $370,509 | ProgramServicesAmt |
| Management And General | $89,920 | ManagementAndGeneralAmt |
| Fundraising | $12,664 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,955 | TotalAmt |
| Management And General | $8,955 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,045 | TotalAmt |
| Management And General | $63,045 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,269 | TotalAmt |
| Program Services | $23,269 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,636 | TotalAmt |
| Management And General | $5,936 | ManagementAndGeneralAmt |
| Fundraising | $2,700 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,580 | TotalAmt |
| Program Services | $37,242 | ProgramServicesAmt |
| Management And General | $10,338 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $396,184 | TotalAmt |
| Program Services | $308,197 | ProgramServicesAmt |
| Management And General | $83,929 | ManagementAndGeneralAmt |
| Fundraising | $4,058 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $173,436 | TotalAmt |
| Program Services | $173,436 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $335,223 | TotalAmt |
| Program Services | $335,223 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $177,146 | TotalAmt |
| Program Services | $177,146 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,426 | TotalAmt |
| Program Services | $9,763 | ProgramServicesAmt |
| Management And General | $27,169 | ManagementAndGeneralAmt |
| Fundraising | $5,494 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $463,218 | TotalAmt |
| Program Services | $463,218 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,122 | TotalAmt |
| Management And General | $117,122 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| INSTRUCTION SUPPLIES | $299,345 | $299,345 | ||
| PRINTING & PUB. | $134,705 | $50,879 | $69,483 | $14,343 |
| FACULTY & STAFF DEVEL. | $68,154 | $37,308 | $30,846 | |
| BAD DEBT | $54,285 | $54,285 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,399 | TotalAmt |
| Program Services | $30,542 | ProgramServicesAmt |
| Management And General | $41,752 | ManagementAndGeneralAmt |
| Fundraising | $15,105 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,370,507 | TotalAmt |
| Program Services | $9,280,460 | ProgramServicesAmt |
| Management And General | $1,834,700 | ManagementAndGeneralAmt |
| Fundraising | $255,347 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,599 | BOYAmt |
| EOY | $9,528 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,002,083 | BOYAmt |
| EOY | $5,266,859 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $653,881 | BOYAmt |
| EOY | $973,760 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,395,821 | BOYAmt |
| EOY | $4,704,156 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $111,538 | BOYAmt |
| EOY | $159,006 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $21,139,297 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,938,260 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,124,104 | BOYAmt |
| EOY | $15,201,037 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,589,592 | BOYAmt |
| EOY | $5,927,228 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $414,955 | BOYAmt |
| EOY | $448,217 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,298,573 | BOYAmt |
| EOY | $32,689,791 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $477,559 | BOYAmt |
| EOY | $311,844 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,614,094 | BOYAmt |
| EOY | $9,206,324 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,940,951 | BOYAmt |
| EOY | $10,145,153 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $194,794 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,032,604 | BOYAmt |
| EOY | $19,858,115 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,781,240 | BOYAmt |
| EOY | $8,992,190 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $526,549 | BOYAmt |
| EOY | $871,950 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,958,180 | BOYAmt |
| EOY | $2,967,536 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,265,969 | BOYAmt |
| EOY | $12,831,676 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,298,573 | BOYAmt |
| EOY | $32,689,791 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,800,550 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$234,843 | NetUnrlzdGainsLossesInvstAmt |
| 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 | Yes (1) | 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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,454,729 | BeginningYearBalanceAmt |
| Contributions | $9,356 | ContributionsAmt |
| Investment Earnings Or Losses | $441,519 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $88,618 | OtherExpendituresAmt |
| End Year Balance | $3,816,986 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,254,841 | BeginningYearBalanceAmt |
| Contributions | $21,895 | ContributionsAmt |
| Investment Earnings Or Losses | $266,146 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $88,153 | OtherExpendituresAmt |
| End Year Balance | $3,454,729 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,977,468 | BeginningYearBalanceAmt |
| Contributions | $15,025 | ContributionsAmt |
| Investment Earnings Or Losses | $350,002 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $87,654 | OtherExpendituresAmt |
| End Year Balance | $3,254,841 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,777,601 | BeginningYearBalanceAmt |
| Contributions | $13,350 | ContributionsAmt |
| Investment Earnings Or Losses | $273,556 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $87,039 | OtherExpendituresAmt |
| End Year Balance | $2,977,468 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,680,354 | BeginningYearBalanceAmt |
| Contributions | $33,158 | ContributionsAmt |
| Investment Earnings Or Losses | $128,368 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $64,279 | OtherExpendituresAmt |
| End Year Balance | $2,777,601 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.77750 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.22250 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,719,620 | OtherCostOrOtherBasisAmt |
| Book Value | $1,719,620 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,035,869 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,059,398 | DepreciationAmt |
| Book Value | $12,976,471 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,349,990 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,878,862 | DepreciationAmt |
| Book Value | $471,128 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $33,818 | OtherCostOrOtherBasisAmt |
| Book Value | $33,818 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,201,037 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| INTEREST RATE SWAP AGREEMENTS | $192,794 |
| SECURITY DEPOSITS | $2,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $194,794 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $12,993,056 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$234,843 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $56,842 | OtherRevenueAmt |
| Revenue Not Reported | -$178,001 | RevenueNotReportedAmt |
| Revenue Subtotal | $13,171,057 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $13,171,057 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,427,349 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $56,842 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $56,842 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,370,507 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $11,370,507 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | PERMANENTLY RESTRICTED NET ASSETS CONSIST OF A DONOR-RESTRICTED ENDOWMENT FUND, THE INCOME FROM WHICH IS TO BE USED ONLY FOR FACULTY SALARY, FINANCIAL AID, PROFESSIONAL DEVELOPMENT AND CAMPER ASSISTANCE. AS REQUIRED BY GAAP, NET ASSETS ASSOCIATED WITH DONOR-RESTRICTED FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. |
| PART X, LINE 2: | THE SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED AUGUST 31, 2014, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENT EXPENSES 53,520. RENTAL EXPENSES 3,322. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENT EXPENSES 53,520. RENTAL EXPENSES 3,322. |
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 | 0 | 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 3 | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL ANNUALLY ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. THE SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCATIONAL AND ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, AND ATHLETIC AND OTHER SCHOOL ADMINISTERED PROGRAMS. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | AUCTION DINNER | NameOfEvent1Amt |
| Gross Receipts Event1 | $273,586 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $129,937 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $143,649 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $36,113 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $129,181 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $273,586 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $129,937 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $143,649 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $36,113 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $129,181 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $165,294 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$21,645 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | TUITION ASSISTANCE | GrantTypeTxt |
| Recipient | 93 | RecipientCnt |
| Non Cash Assistance | $1,176,830 | NonCashAssistanceAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Non Cash Assistance | TUITION | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ALL GRANTS THAT THE SCHOOL GIVES OUT, ARE DONE IN THE FORM OF FINANCIAL GRANTS WHICH REPRESENT A REDUCTION IN THE TUITION AND FEES THAT ARE REQUIRED TO ATTEND THE SCHOOL. THEREFORE, MONITORING OF THIS IS QUITE EFFICIENT. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DEBBIE GIBBS | ||||||||||||||
| HEAD OF SCHOOL, EX-OFFICIO | $265,000 | $0 | $0 | $0 | $9,215 | $0 | $15,900 | $0 | $1,209 | $0 | $291,324 | $0 | $0 | $0 |
| DOUGLAS ODOM | ||||||||||||||
| DIR. OF FINANCE & ADMIN. | $128,625 | $0 | $0 | $0 | $5,607 | $0 | $6,431 | $0 | $30,044 | $0 | $170,707 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | THE HEAD OF SCHOOL RECEIVES WELLNESS BENEFITS SUCH AS ACCESS TO A FITNESS CLUB OR PERSONAL TRAINING. IT IS STATED IN THE HEAD OF SCHOOL'S EMPLOYMENT CONTRACT THAT THE SCHOOL WILL REIMBURSE FOR UP TO $5,500 PER YEAR FOR 'WELLNESS' BENEFITS WHICH CAN INCLUDE FITNESS CLUB DUES AND PERSONAL TRAINING. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DISTRICT OF COLUMBIA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 536001131 | BondIssuerEIN |
| Bond Issued | 2013-04-01 | BondIssuedDt |
| Issue Price | $15,000,000 | IssuePriceAmt |
| Purpose | RE-FINANCE REMAINING 1998 TAX EXEMPT BOND/FUND NEW CONSTRUCTION RENOVATIONS | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $15,000,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $213,919 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $6,334,696 | CapitalExpendituresAmt |
| Substantial Completion | 2014 | SubstantialCompletionYr |
| Current Refunding | Yes (1) | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | Yes (1) | Form8038TFiledInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 3 | ContributionCnt |
| Noncash Contributions Rpt F990 | $72,653 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | AUCTION GOODS | 150 | $111,774 | FMV |
| Yes (X) | FOOD | 1 | $13,918 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (1) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 32B: | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL USES INVESTMENT FIRMS TO SELL DONATED STOCK RECEIVED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO OTHER COMMITTEES THAT CAN ACT ON BEHALF OF THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FULL BOARD OF TRUSTEES DOES A GENERAL REVIEW OF THE FEDERAL FORM 990 AND THE AUDIT COMMITTEE DOES A THOROUGH REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THROUGH THE BOARD OF TRUSTEES ORIENTATION DONE AT THE BEGINNING OF EACH ACADEMIC YEAR, A FULL EXPLANATION OF THIS POLICY IS REVIEWED. THE BOARD OF TRUSTEES IS ALSO MADE UP OF MANY CURRENT PARENTS AND THIS PERSPECTIVE ALSO BRINGS WITH IT A CONSTANT OVERSIGHT OF THE APPROPRIATENESS OF HOW BOARD OF TRUSTEES MEMBERS ARE NOT ABUSING OR TAKING ADVANTAGE OF THEIR ROLE AS TRUSTEES. FINALLY, THE SCHOOL HAS LEGAL COUNSEL WHO IS QUITE VIGILANT AROUND THESE ISSUES. KEY EMPLOYEES ARE MADE AWARE OF THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS DURING THE BOARD OF TRUSTEES ORIENTATION AND ARE HELD TO THE SAME STANDARD AS TRUSTEES TO ASSURE THEY ARE NOT ABUSING OR TAKING ADVANTAGE OF THEIR ROLE AS A KEY EMPLOYEE. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE HEAD SUPPORT AND REVIEW COMMITTEE ANNUALLY REVIEWS THE HEAD OF SCHOOL'S COMPENSATION PACKAGE, AND UTILIZES BOTH LOCAL COMPARATIVE STATISTICS PROVIDED BY THE ASSOCIATION OF INDEPENDENT SCHOOLS OF GREATER WASHINGTON (AISGW) AND THE ASSOCIATION OF MARYLAND SCHOOLS (AIMS) AND NATIONAL STATISTICS PROVIDED BY THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS) BASED ON SIZE OF SCHOOL, AND YEARS OF EXPERIENCE. A COMPENSATION PACKAGE IS THEN PUT INTO PLACE FOR THE HEAD OF SCHOOL. THE FULL BOARD OF TRUSTEES DOES NOT VOTE ON THIS PARTICULAR COMPENSATION, BUT DOES VOTE FOR AN ANNUAL BUDGET EACH YEAR, WHICH OBVIOUSLY INCORPORATES THIS COMPENSATION PACKAGE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
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