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DALLAS FIRST PRESBYTERIAN CHURCH DEVELOPMENTAL DAY SCHOOL: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
DALLAS FIRST PRESBYTERIAN CHURCH DEVELOPMENTAL DAY SCHOOL (EIN 75-1878337)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-07-29
IRS object ID
201512109349300116
Schema version
2014v5.0
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)
Return2015-07-29T08:56:06-05:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN363990892PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Capin Crouse LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12435 Research Parkway STE 200AddressLine1Txt
CityColorado SpringsCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80920ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN751878337EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Dallas First Presbyterian ChurchBusinessNameLine1Txt
Business Name Line2Developmental Day SchoolBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlDALLBusinessNameControlTxt
Phone2147488051PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11835 Young StreetAddressLine1Txt
CityDallasCityNm
State AbbreviationTXStateAbbreviationCd
ZIP752015628ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRobert CarlPersonNm
Person TitleBoard TreasurerPersonTitleTxt
Phone2147488051PhoneNum
Signature2015-07-29SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAdam R SmithPreparerPersonNm
PTINP00958966PTIN
Phone7195286225PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBeth FosterPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11835 Young StreetAddressLine1Txt
CityDallasCityNm
State AbbreviationTXStateAbbreviationCd
ZIP752015628ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,601,328GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.fpcdallas.org/dayschoolWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1983FormationYr
Legal Domicile StateTXLegalDomicileStateCd
Activity Or MissionOutreach ministry to pre-school children and their families.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee60TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$17,796PYContributionsGrantsAmt
CY Contributions Grants$36,881CYContributionsGrantsAmt
PY Program Service Revenue$1,461,786PYProgramServiceRevenueAmt
CY Program Service Revenue$1,557,317CYProgramServiceRevenueAmt
PY Investment Income$12,765PYInvestmentIncomeAmt
CY Investment Income$6,128CYInvestmentIncomeAmt
PY Other Revenue$901PYOtherRevenueAmt
CY Other Revenue$1,002CYOtherRevenueAmt
PY Total Revenue$1,493,248PYTotalRevenueAmt
CY Total Revenue$1,601,328CYTotalRevenueAmt
PY Grants And Similar Paid$7,517PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$35,462CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,235,232PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,404,417CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$274,583PYOtherExpensesAmt
CY Other Expenses$309,224CYOtherExpensesAmt
PY Total Expenses$1,517,332PYTotalExpensesAmt
CY Total Expenses$1,749,103CYTotalExpensesAmt
PY Revenues Less Expenses-$24,084PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$147,775CYRevenuesLessExpensesAmt
Total Assets BOY$304,948TotalAssetsBOYAmt
Total Assets EOY$188,131TotalAssetsEOYAmt
Total Liabilities BOY$90,650TotalLiabilitiesBOYAmt
Total Liabilities EOY$121,608TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$214,298NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$66,523NetAssetsOrFundBalancesEOYAmt
MissionOutreach ministry to pre-school children and their families providing child care, school and meals for children of working parents.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,490,716ExpenseAmt
Grant$35,462GrantAmt
Revenue$1,557,317RevenueAmt
DescThe day school provides child care to infants and pre-school children in an environment that meets the needs of the "whole child" with instruction, nurturance and love that fosters the child's physical, emotional, cognitive, social and faith development. Scholarship grants are also provided to children in need.Desc
Total Program Service Expenses$1,490,716TotalProgramServiceExpensesAmt
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 EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
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 IndividualsYes (1)GrantsToIndividualsInd
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 Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee60EmployeeCnt
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
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
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 Enfrc0RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Christie DeWeerdBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2147488051PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11835 Young StreetAddressLine1Txt
CityDallasCityNm
State AbbreviationTXStateAbbreviationCd
ZIP752015628ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Beth Foster
President2.80Yes (X)Yes (X)$0$0$0
Linds Engelhard
Vice-President2.30Yes (X)Yes (X)$0$0$0
Rob Carl
Treasurer2.80Yes (X)Yes (X)$0$0$0
Jarred Vickers
Assistant Treasurer0.50Yes (X)Yes (X)$0$0$0
Sarah McCallum
Secretary0.50Yes (X)Yes (X)$0$0$0
Sally Gosset
Assistant Secretary0.50Yes (X)Yes (X)$0$0$0
Scott Chandler
Director0.50Yes (X)$0$0$0
Charlene Echols
Director0.50Yes (X)$0$0$0
George Pittenger
Director0.50Yes (X)$0$0$0
Mark Rahe
Director2.80Yes (X)$0$0$0
Thom Stewart
Director0.50Yes (X)$0$0$0
Christie DeWeerd
Executive Director40.00Yes (X)$57,860$0$6,739
Delia Rangel
Day School Director40.00Yes (X)$46,456$0$6,739
FieldValueIRS element (for citing)
Total Reportable Comp From Org$104,316TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$13,478TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$36,881AllOtherContributionsAmt
Total Contributions$36,881TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTuition & FeesDesc
Business541610BusinessCd
Total Revenue Column$1,557,317TotalRevenueColumnAmt
Related Or Exempt Func Income$1,557,317RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$1,557,317TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,128TotalRevenueColumnAmt
Exclusion$6,128ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMisc RevenueDesc
Business900099BusinessCd
Total Revenue Column$1,002TotalRevenueColumnAmt
Exclusion$1,002ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$1,002OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,601,328TotalRevenueColumnAmt
Related Or Exempt Func Income$1,557,317RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$7,130ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$35,462TotalAmt
Program Services$35,462ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$117,794TotalAmt
Program Services$102,496ProgramServicesAmt
Management And General$15,298ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$969,624TotalAmt
Program Services$848,252ProgramServicesAmt
Management And General$121,372ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$225,058TotalAmt
Program Services$195,491ProgramServicesAmt
Management And General$29,567ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$91,941TotalAmt
Program Services$82,747ProgramServicesAmt
Management And General$9,194ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$28,767TotalAmt
Management And General$28,767ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$28,428TotalAmt
Program Services$990ProgramServicesAmt
Management And General$27,438ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$75TotalAmt
Management And General$75ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$22,536TotalAmt
Program Services$9,038ProgramServicesAmt
Management And General$13,498ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$45,343TotalAmt
Program Services$38,434ProgramServicesAmt
Management And General$6,909ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$2,579TotalAmt
Program Services$1,714ProgramServicesAmt
Management And General$865ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$4,786TotalAmt
Program Services$4,786ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$764TotalAmt
Management And General$764ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Food$90,158$90,158
Classroom Expenses$44,076$44,076
Misc. Expenses$14,204$11,905$2,299
Repairs & Maint.$10,796$8,637$2,159

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$16,712TotalAmt
Program Services$16,530ProgramServicesAmt
Management And General$182ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,749,103TotalAmt
Program Services$1,490,716ProgramServicesAmt
Management And General$258,387ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$178,940BOYAmt
EOY$53,298EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$11,127BOYAmt
EOY$25,913EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$22,624BOYAmt
EOY$11,506EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$92,257BOYAmt
EOY$97,414EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$304,948BOYAmt
EOY$188,131EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$67,445BOYAmt
EOY$100,737EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$23,205BOYAmt
EOY$20,871EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$90,650BOYAmt
EOY$121,608EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$105,511BOYAmt
EOY-$36,096EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$43,787BOYAmt
EOY$37,619EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$65,000BOYAmt
EOY$65,000EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$214,298BOYAmt
EOY$66,523EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$304,948BOYAmt
EOY$188,131EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$147,775ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
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

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$97,115BeginningYearBalanceAmt
Investment Earnings Or Losses$5,504InvestmentEarningsOrLossesAmt
End Year Balance$102,619EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$84,354BeginningYearBalanceAmt
Investment Earnings Or Losses$12,761InvestmentEarningsOrLossesAmt
End Year Balance$97,115EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$80,626BeginningYearBalanceAmt
Investment Earnings Or Losses$3,728InvestmentEarningsOrLossesAmt
End Year Balance$84,354EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$80,532BeginningYearBalanceAmt
Investment Earnings Or Losses$115InvestmentEarningsOrLossesAmt
Other Expenditures$21OtherExpendituresAmt
End Year Balance$80,626EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$101,352BeginningYearBalanceAmt
Grants Or Scholarships$20,820GrantsOrScholarshipsAmt
End Year Balance$80,532EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY0.63340PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.36660TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,528,453TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$1,528,453RevenueSubtotalAmt
Other Revenues Not Included$72,875OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$72,875RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,601,328TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,676,228TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,676,228ExpensesSubtotalAmt
Other Expenses Not Included$72,875OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$72,875ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,749,103TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part V, Line 4:Endowment funds are used for scholarships for children from families in need of financial assistance.
Part X, Line 2:The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of December 31, 2014, the School had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The School's federal Exempt Organization Business Income Tax Return Form 990 is subject to examination by the Internal Revenue Service, generally for three years after it is filed. As of December 31, 2014, the School's tax returns for the years 2011 through 2013 remain subject to examination.
Part XI, Line 4b - Other Adjustments:Tuition and fees discounts netted with revenue in the audited financials 72,875.
Part XII, Line 4b - Other Adjustments:Tuition and fees discounts netted with revenue in the audited financials 72,875.

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 Rcvd0GovernmentFinancialAidRcvdInd
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 3FormAndLineReferenceDesc
ExplanationOur parent handbook, staff handbook, employment application, and any advertisements we do for employment contain our racial non-discriminatory policy. The policy is also prominently featured and available on our website.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeScholarshipsGrantTypeTxt
Recipient17RecipientCnt
Cash Grant$35,462CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 2:FormAndLineReferenceDesc
ExplanationScholarships are tracked in accordance with the accrual basis of accounting and are used to offset the cost of tuition. Scholarships are awarded to students in good standing who meet predetermined criteria.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section B, line 11Form 990 is prepared by an independent CPA firm and is reviewed by the President and Treasurer of the organization for accuracy. The reviewed 990 is then presented to the Board of Trustees at one of their meetings prior to being filed with the IRS.
Form 990, Part VI, Section B, line 15Independent members of the Board of Directors are responsible for determining compensation and benefits for the Executive Director and other corporate officers. Board Members utilize comparability data during this process which includes compensation and benefits provided to similar positions, at similar organizations, within a similar geographic region. Decisions reached are recorded in the board minutes.
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.
Form 990, Part XII, Line 2c - Explanation of Responsibility:The Finance Committee of the Board of Trustees assumes responsibility for oversight of the audit of the organization's financial statements and selection of the independent accounting firm used. This process has not changed since the prior year.

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