COLUMBIA ACADEMY SCHOOL: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- COLUMBIA ACADEMY SCHOOL (EIN 62-0488045)
- Tax period
- 2013-06-01 to 2014-05-31
- Filed
- 2015-04-13
- IRS object ID
- 201521039349300522
- 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 M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-04-13T12:47:39-05:00 | ReturnTs |
| Tax Period End | 2014-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 621471522 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RAYBURN BATES & FITZGERALD PC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5200 MARYLAND WAY SUITE 300 | AddressLine1 |
| City | BRENTWOOD | City |
| State | TN | State |
| ZIP Code | 37027 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 620488045 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLUMBIA ACADEMY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COLU | BusinessNameControlTxt |
| Phone | 9313885363 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1101 WEST 7TH STREET | AddressLine1 |
| City | COLUMBIA | City |
| State | TN | State |
| ZIP Code | 38401 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANDREW WILLIAMS | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 9313885363 | PhoneNum |
| Signature | 2015-04-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOHN V RAYBURN | PreparerPersonNm |
| PTIN | P00429464 | PTIN |
| Phone | 6156617878 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR JAMES THOMAS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1101 WEST 7TH STREET | AddressLine1 |
| City | COLUMBIA | City |
| State | TN | State |
| ZIP Code | 38401 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,135,480 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CABULLDOGS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1979 | FormationYr |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Activity Or Mission | COLUMBIA ACADEMY IS COMMITTED TO SERVING ITS STUDENTS SO THEY MASTER SKILLS, KNOWLEDGE AND CHARACTER APPROPRIATE FOR THEM AND THEIR FUTURE WHILE BECOMING CHRIST-LIKE IN ATTITUDE AND BEHAVIOR. | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 206 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,880,694 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,135,699 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,314,035 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,237,337 | CYProgramServiceRevenueAmt |
| PY Investment Income | $48,945 | PYInvestmentIncomeAmt |
| CY Investment Income | $268,075 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $477,916 | CYOtherRevenueAmt |
| PY Total Revenue | $7,243,674 | PYTotalRevenueAmt |
| CY Total Revenue | $7,119,027 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $205,783 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,875,709 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,278,064 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $6,334 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,497,994 | PYOtherExpensesAmt |
| CY Other Expenses | $2,521,139 | CYOtherExpensesAmt |
| PY Total Expenses | $6,373,703 | PYTotalExpensesAmt |
| CY Total Expenses | $7,004,986 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $869,971 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $114,041 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $13,854,108 | TotalAssetsBOYAmt |
| Total Assets EOY | $13,912,366 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,907,119 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,909,251 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,946,989 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,003,115 | NetAssetsOrFundBalancesEOYAmt |
| Mission | COLUMBIA ACADEMY IS COMMITTED TO SERVING ITS STUDENTS SO THEY MASTER SKILLS, KNOWLEDGE AND CHARACTERAPPROPRIATE FOR THEM AND THEIR FUTURE WHILE BECOMING CHRIST-LIKE IN ATTITUDE AND BEHAVIOR. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,158,421 | ExpenseAmt |
| Grant | $205,783 | GrantAmt |
| Revenue | $5,647,350 | RevenueAmt |
| Desc | GRADES K-12 PROVIDE PRIMARY AND SECONDARY EDUCATION FOR APPROXIMATELY 900 STUDENTS | Desc |
| Total Program Service Expenses | $4,158,421 | 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 | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| 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 | Yes (1) | 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 206 | EmployeeCnt |
| Employment Tax Returns Filed | 0 | 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 | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | 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 | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | 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 | ANDREW WILLIAMS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9313885363 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1101 WEST 7TH STREET | AddressLine1 |
| City | COLUMBIA | City |
| State | TN | State |
| ZIP Code | 38401 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| MIKE FORSTHOFF | ||||||
| CHAIRMAN | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PHILLIP YOUNG | ||||||
| VICE-CHAIRMAN | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JIM POLLARD | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BEVERLY SIMMONS | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE BAKER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID HEFFINGTON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRENDA MCCLURE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE PARRETT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| VICKIE COFER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RICK WHITLEY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR KENT PARDON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KEVIN THOMPSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRIAN WILLIAMS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JACOB LOVE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BETH FOSTER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR JAMES THOMAS | ||||||
| PRESIDENT | 40.00 | $85,279 | $0 | $0 | Yes (X) | |
| ANDREW WILLIAMS | ||||||
| CFO | 40.00 | $58,524 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $143,803 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $36,277 | FundraisingAmt |
| All Other Contributions | $1,099,422 | AllOtherContributionsAmt |
| Noncash Contributions | $249,686 | NoncashContributionsAmt |
| Total Contributions | $1,135,699 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION | 611600 | $4,636,855 | $4,636,855 |
| PRESCHOOL TUITION | 611600 | $663,054 | $663,054 |
| TECH FEES | 611600 | $242,598 | $242,598 |
| EXTENDED DAY CARE TUIT | 611600 | $90,034 | $90,034 |
| ENROLLMENT FEES | 611600 | $51,900 | $51,900 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$447,104 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$447,104 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,237,337 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $268,075 | TotalRevenueColumnAmt |
| Exclusion | $268,075 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $72,738 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $4,835 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $67,903 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $67,903 | TotalRevenueColumnAmt |
| Exclusion | $67,903 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $11,618 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $36,277 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $11,618 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| OTHER ACTIVITIES | 611600 | $388,224 | $388,224 |
| ATHLETICS | 611600 | $69,865 | $69,865 |
| STUDENT FUND REVENUES | 611600 | -$48,076 | -$48,076 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $410,013 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,119,027 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,647,350 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $335,978 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $205,783 | TotalAmt |
| Program Services | $205,783 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,055 | TotalAmt |
| Management And General | $97,055 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,431,720 | TotalAmt |
| Program Services | $2,850,721 | ProgramServicesAmt |
| Management And General | $580,999 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $501,620 | TotalAmt |
| Program Services | $450,977 | ProgramServicesAmt |
| Management And General | $50,643 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $247,669 | TotalAmt |
| Program Services | $216,377 | ProgramServicesAmt |
| Management And General | $31,292 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,422 | TotalAmt |
| Management And General | $10,422 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,758 | TotalAmt |
| Management And General | $38,758 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,564 | TotalAmt |
| Management And General | $47,564 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,374 | TotalAmt |
| Program Services | $88,926 | ProgramServicesAmt |
| Management And General | $33,448 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,335 | TotalAmt |
| Program Services | $80,582 | ProgramServicesAmt |
| Management And General | $14,753 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,587 | TotalAmt |
| Program Services | $1,673 | ProgramServicesAmt |
| Management And General | $1,914 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,466 | TotalAmt |
| Program Services | $8,466 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $681,022 | TotalAmt |
| Management And General | $681,022 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,360 | TotalAmt |
| Management And General | $85,360 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| UTILITIES | $319,291 | $7,549 | $311,742 |
| MISCELLANEOUS | $260,498 | $260,498 | |
| BANK CHARGES | $245,109 | $245,109 | |
| EQUIP/REPAIR | $102,397 | $102,397 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $500,956 | TotalAmt |
| Program Services | $247,367 | ProgramServicesAmt |
| Management And General | $247,255 | ManagementAndGeneralAmt |
| Fundraising | $6,334 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,004,986 | TotalAmt |
| Program Services | $4,158,421 | ProgramServicesAmt |
| Management And General | $2,840,231 | ManagementAndGeneralAmt |
| Fundraising | $6,334 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $246,209 | BOYAmt |
| EOY | $132,999 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,953 | BOYAmt |
| EOY | $121,113 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,356 | BOYAmt |
| EOY | $4,063 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $16,915,238 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,078,354 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,173,349 | BOYAmt |
| EOY | $10,836,884 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,360,241 | BOYAmt |
| EOY | $2,817,307 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,854,108 | BOYAmt |
| EOY | $13,912,366 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $689,191 | BOYAmt |
| EOY | $807,485 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,563 | BOYAmt |
| EOY | $205,916 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,061,112 | BOYAmt |
| EOY | $6,895,850 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,253 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,907,119 | BOYAmt |
| EOY | $7,909,251 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,074,545 | BOYAmt |
| EOY | $4,042,373 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,872,444 | BOYAmt |
| EOY | $1,960,742 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,946,989 | BOYAmt |
| EOY | $6,003,115 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,854,108 | BOYAmt |
| EOY | $13,912,366 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $114,041 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$38,786 | NetUnrlzdGainsLossesInvstAmt |
| Investment Expense | -$19,131 | InvestmentExpenseAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| 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 | $1,872,444 | BeginningYearBalanceAmt |
| Contributions | $88,298 | ContributionsAmt |
| End Year Balance | $1,960,742 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,076,527 | BeginningYearBalanceAmt |
| Contributions | $795,917 | ContributionsAmt |
| End Year Balance | $1,872,444 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,029,630 | BeginningYearBalanceAmt |
| Contributions | $46,897 | ContributionsAmt |
| End Year Balance | $1,076,527 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $920,414 | BeginningYearBalanceAmt |
| Contributions | $109,216 | ContributionsAmt |
| End Year Balance | $1,029,630 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $856,285 | BeginningYearBalanceAmt |
| Contributions | $48,451 | ContributionsAmt |
| Investment Earnings Or Losses | $15,678 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $920,414 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | $513,500 | OtherCostOrOtherBasisAmt |
| Book Value | $513,500 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,570,838 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,740,679 | DepreciationAmt |
| Book Value | $9,830,159 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,830,900 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,337,675 | DepreciationAmt |
| Book Value | $493,225 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $10,836,884 | TotalBookValueLandBuildingsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART V, LINE 4 | FormAndLineReferenceDesc |
| Explanation | THE ENDOWMENT FUND IS MOSTLY FOR UNRESTRICTED OPERATIONAL USE. SOME FUNDS SPECIFY SCHOLARSHIPS, ATHLETICS, FACULTY DEVELOPMENT AND RENOVATIONS. | ExplanationTxt |
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 | A STATEMENT REGARDING THE ACADEMY'S NON-DISCRIMINATION POLICY IS WRITTEN IN THE STUDENT HANDBOOK AND ON ENROLLMENT/APPLICATION FORMS. IT IS ALSO PUBLISHED IN THE SEMI-ANNUAL PUBLICATION, "THE COMMUNICATOR" | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | MAGAZINE SALES | NameOfEvent1Amt |
| Gross Receipts Event1 | $8,427 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $6,366 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $2,061 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $2,061 | OtherDirectExpensesEvent1Amt |
| Name Of Event2 | BIKE-A-THON | NameOfEvent2Amt |
| Gross Receipts Event2 | $27,255 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $23,210 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $4,045 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $4,045 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $12,213 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $6,701 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $5,512 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $5,512 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $47,895 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $36,277 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $11,618 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $11,618 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $11,618 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $0 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | FINANCIAL AID | GrantTypeTxt |
| Recipient | 114 | RecipientCnt |
| Non Cash Assistance | $205,783 | NonCashAssistanceAmt |
| Valuation Method Used | BOOK VALUE BASED ON CURRENT PRICE STRUCTURE | ValuationMethodUsedDesc |
| Non Cash Assistance | NONCASH REDUCTION OF STUDENT'S TUITION COST | NonCashAssistanceDesc |
Schedule M IRS990ScheduleM
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $19,493 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV AT DATE OF GIFT | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 7 | ContributionCnt |
| Noncash Contributions Rpt F990 | $80,194 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV AT DATE OF GIFT | MethodOfDeterminingRevenuesTxt |
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $150,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | APPRAISAL | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | 990'S PROVIDED AT BOARD MEETING. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE SCHOOL'S BOARD OF DIRECTORS DETERMINES THE COMPENSATION FOR THE PRESIDENT. THE PRESIDENT HAS FINAL AUTHORITY OVER THE COMPENSATION OF ALL OTHER EMPLOYEES. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC |
| FORM 990, PART VI, SECTION C, LINE 19 | THE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLUMBIA ACADEMY FOUNDATION | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1101 WEST 7TH STREET | AddressLine1 |
| City | COLUMBIA | City |
| State | TN | State |
| ZIP Code | 38401 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 621257380 | EIN |
| Primary Activities | RECEIVES GRANTS AND GIFTS | PrimaryActivitiesTxt |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 11B II | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |