2015-05-13T13:16:58-07:00 2014-06-30 Frasier Dean & Howard PLLC 3310 West End Avenue Ste 550 Nashville TN 37203 990 2013-07-01 620125920 BATTLE GROUND ACADEMY BATT 6157943501 336 ERNEST RICE LANE FRANKLIN TN 37069 PAUL BROWN CFO 2015-05-13 true Sara G Moon P00034774 6153836592 X 2013 2016-02-25 16:41:14Z WILL KESLER 18451990 false false X WWW.BATTLEGROUNDACADEMY.ORG X 1902 TN BATTLE GROUND ACADEMY IS A COLLEGE PREPARATORY SCHOOL DEDICATED TO DEVELOPING THE INTELLECTUAL, MORAL, CREATIVE AND PHYSICAL ASPECTS OF EACH STUDENT AND TO ASSIST STUDENTS IN THE REALIZATION OF THEIR POTENTIAL FOR PERSONAL FULFILLMENT AND SERVICE TO OTHERS. 24 24 233 325 0 806947 898370 16321970 16269127 397289 472523 35495 561093 17561701 18201113 1190139 1132117 0 9494995 9779039 0 716517 5714591 6055292 16399725 16966448 1161976 1234665 42578483 44196356 13874857 12683413 28703626 31512943 BATTLE GROUND ACADEMY IS A COLLEGE PREPARATORY SCHOOL DEDICATED TO DEVELOPING THE INTELLECTUAL, MORAL, CREATIVE AND PHYSICAL ASPECTS OF EACH STUDENT AND TO ASSIST STUDENTS IN THE REALIZATION OF THEIR POTENTIAL FOR PERSONAL FULFILLMENT AND SERVICE TO OTHERS. false false 13061349 1132117 1629127 BATTLE GROUND ACADEMY IS A COLLEGE PREPARATORY SCHOOL DEDICATED TO DEVELOPING THE INTELLECTUAL, MORAL, CREATIVE AND PHYSICAL ASPECTS OF EACH STUDENT, AND TO ASSIST STUDENTS IN THE REALIZATION OF THEIR POTENTIAL. THE SCHOOL CURRENTLY HAS 755 STUDENTS ENROLLED IN GRADES PRE-K THRU 12 WITH AN ANNUAL GRADUATION OF MORE THAN 80 SENIORS PREPARED FOR SUCCESS IN COLLEGE. 13061349 true true false false false false false false false true true false false false true true true false true false false false false false true false false false true true true false false false false false false false false false false true false false false false true false false false false true 73 0 true 233 true false false false false false false false false 0 false false false false false false false false false false X 24 24 false false false false false false false true true false false true true true true true false true true false X PAUL BROWN 6155679004 336 ERNEST RICE LANE FRANKLIN TN 37069 TYLER BERRY VICE CHAIRMAN 1.00 0.00 X X 0 0 0 WILLIAM E BLACKSTONE Trustee 1.00 0.00 X 0 0 0 BARRY BOOKER Trustee 1.00 0.00 X 0 0 0 JEANNE B ABERNATHY Trustee 1.00 0.00 X 0 0 0 CHUCK BROWN Trustee 1.00 0.00 X 0 0 0 HENRY CHASE JR Trustee 1.00 0.00 X 0 0 0 DAVID GARRETT Trustee 1.00 0.00 X 0 0 0 ALLISON H JONES Trustee 1.00 0.00 X 0 0 0 CHIP HICKERSON Trustee 1.00 0.00 X 0 0 0 JOHN B JEWELL IV Trustee 1.00 0.00 X 0 0 0 MATTHEW C LIGON Trustee 1.00 0.00 X 0 0 0 DON DENBO Trustee 1.00 0.00 X 0 0 0 GEORGE PLASTER Trustee 1.00 0.00 X 0 0 0 ELLEN MORE Trustee 1.00 0.00 X 0 0 0 MARK PURYEAR Trustee 1.00 0.00 X 0 0 0 GEORGE C SILVEY Trustee 1.00 0.00 X 0 0 0 REESE L SMITH Trustee 1.00 0.00 X 0 0 0 F STEWART WARREN Trustee 1.00 0.00 X 0 0 0 KURT WINSTEAD Trustee 1.00 0.00 X 0 0 0 DAVID WOOD Trustee 1.00 0.00 X 0 0 0 JAMES K GERAUGHTY SR Trustee 1.00 0.00 X 0 0 0 EDDIE LUNN Chairman 1.00 0.00 X X 0 0 0 GREGORY M HERMAN Treasurer 1.00 0.00 X X 0 0 0 ROBERT N MOORE JR Secretary 1.00 0.00 X X 0 0 0 STANLEY TUCKER HEAD OF SCHOOL 40.00 0.00 X 155042 0 12627 JANE BROWN ASST HD-BUS/FIN 40.00 0.00 X 135316 0 11743 LARRY MCELROY UPPER SCHL HEAD 40.00 0.00 X 115489 0 10744 ANDY GRAHAM LOWER SCHL HEAD 40.00 0.00 X 120023 0 10937 PATRICK ROBERTS ASSOC HD ADV 40.00 0.00 X 120799 0 27021 646669 73072 5 false true false 0 898370 199650 898370 ATHLETICS 900099 179604 179604 BOOKSTORE 900099 577607 577607 FOOD SERVICE INCOME 900099 743717 743717 MISCELLANEOUS 900099 69399 69399 TUITION INCOME 900099 14659639 14659639 39161 39161 16269127 292802 292802 0 0 0 425213 245492 179721 179721 179721 31369 5385 25984 25984 0 0 BAD DEBT RECOVERIES 900099 535109 535109 535109 18201113 16269127 1033616 0 1132117 1132117 0 0 139299 107260 26467 5572 0 7717201 5942245 1466268 308688 321404 247481 61067 12856 1032203 794795 196119 41289 568932 438079 108097 22756 0 0 0 0 0 0 101266 101266 119678 119678 503282 503282 79643 79643 0 721106 721106 45530 45530 0 0 296425 296425 0 1235907 950467 236065 49375 135549 135549 FOOD SERVICES 719881 719881 REPAIRS & MAINTENANCE 653085 653085 DEPARTMENTAL EXPENSE 488625 488625 AUXILIARY PROGRAMS 252465 252465 702850 317318 229229 156303 16966448 13061349 3188582 716517 4985 7750 3644200 4380200 1352857 1524573 72396 32997 0 0 0 107465 15275 56565 13907 42006496 14756601 28302556 27249895 7104885 8778525 0 0 0 1932574 2193234 42578483 44196356 237542 456525 1610017 1868866 9116000 8308000 2350000 1625000 561298 425022 13874857 12683413 X 19334061 21128261 4197792 4896384 5171773 5488298 28703626 31512943 42578483 44196356 1234665 1574652 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9853879 61343 559646 10474868 7219460 2080647 553772 9853879 7481462 25532 287534 7219460 7049062 432400 7481462 6767559 281503 7049062 0.40270 0.31410 0.28320 true false false 50001 3815395 3865396 33763632 11511029 22252603 462047 132183 329864 2547351 1938486 608865 1368070 1174903 193167 27249895 FUNDS HELD FOR OTHERS 230193 INTEREST RATE SWAP LIABILITY 194829 425022 X 18649033 1574652 5385 1580037 17068996 1132117 1132117 18201113 15839716 5385 5385 15834331 1132117 1132117 16966448 Part V, Line 4: Intended uses of the endowment fund. THE BOARD OF DIRECTORS HAS PLACED VOLUNTARY DESIGNATIONS ON THE BOARD DESIGNATED PORTION OF THE ENDOWMENT FUNDS AS FOLLOWS:GENERAL ENDOWMENT: $3,016,526FINANCIAL AID: 600,000FACILITY MAINTENANCE RESERVE: 601,410 ---------TOTAL $4,217,936THE PERMANENTLY RESTRICTED ENDOWMENT IS TO BE HELD IN PERPETUITY WITH THE INCOME FROM SUCH ASSETS EXPENDABLE TO SUPPORT CERTAIN PROGRAMS.INTENDED USES OF THE ENDOWMNET INCLUDE SUPPORTING THE OPERATING BUDGET AND TO FUND SCHOLARSHIPS FOR STUDENTS TO ATTEND BATTLE GROUND ACADEMY. Part X : FIN48 Footnote The Academy is exempt from federal income taxes under the provisions of Internal Revenue Code Section 501(c)(3), and, accordingly, no provision for income taxes is included in the financial statements.The Academy follows Financial Accounting Standards Board Accounting Standards Codification (FASB ASC) guidance clarifying the accounting for uncertainty in income taxes recognized in an entitys financial statements. This guidance prescribes a minimum probability threshold that a tax position must meet before a financial statement benefit is recognized. The minimum threshold is defined as a tax position that is more likely than not to be sustained upon examination by the applicable taxing authority, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. The Academy has no tax penalties or interest reported in the accompanying financial statements. Tax years that remain open for examination include years ended June 30, 2011 through June 30, 2014. The Academy had no uncertain tax positions at June 30, 2014 and 2013. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 SPECIAL EVENT EXPENSE $5385 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S FINANCIAL AID/SCHOLARSHIPS $1132117 Part XII, Line 2d: Other expenses and losses per audited F/S SPECIAL EVENT EXPENSES $5385 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S FINANCIAL AID/SCHOLARSHIPS $1132117 true true true true true true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized NONDISCRIMINATORY POLICIES ARE INCLUDED IN ALL WRITTEN DOCUMENTS, PUBLICATIONS, AND ADVERTISING. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race false SONGWRITERS NIGHT 31369 31369 5385 31369 31369 5385 5385 25984 true 0 0 SCHOLARSHIPS/FINANCIAL AID TO STUDENTS 149 1132117 Grantmaker's Description of How Grants are Used THE SCHOLARSHIP COMMITTEE MEETS 4-5 TIMES PER YEAR TO DETERMINE WHO QUALIFIES FOR SCHOLARSHIPS. NO CASH IS EXCHANGED BETWEEN THE STUDENTS AND THE ACADEMY; IT IS SIMPLY A DEDUCTION OFF THEIR ANNUAL TUTION THEREFORE, NO MONITORING OF THE FUNDS IS REQUIRED. X X true true X X X X false false false false false false false false false false STANLEY TUCKER HEAD OF SCHOOL 155042 12627 167669 Part I, Line 1a: Relevant information in regards to selections on 1a. A FRANKLIN TN H&E BOARD 621213768 2009-10-07 6435000 REFUNDED 2002 MID SCH BOND false false false A 6435000 true false true true A true SUNTRUST BANK 14.8000 false false false false X 3 199650 FMV false false false Form 990, Part VI, Line 11b: Form 990 Review Process A DRAFT OF FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND AUDIT COMMITTEE BEFORE FILING WITH THE IRS. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts BOARD MEMBERS ARE CONTINUALLY REMINDED AT BOARD MEETINGS TO DISCUSS ANY CONFLICTS OF INTEREST. SHOULD ONE ARISE, IT IS HANDLED ON A CASE BY CASE BASIS BY THE BOARD. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management INFORMATION OBTAINED THROUGH THE NATIONAL ASSOCIATION FOR INDEPENDENT SCHOOLS AND OTHER REGIONAL ORGANIZATIONS PROVIDE COMPARATIVE DATA FOR SALARIES IN COMPARABLE ROLES AT SIMILAR SCHOOLS. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees INFORMATION OBTAINED THROUGH THE NATIONAL ASSOCIATION FOR INDEPENDENT SCHOOLS AND OTHER REGIONAL ORGANIZATIONS PROVIDE COMPARATIVE DATA FOR SALARIES IN COMPARABLE ROLES AT SIMILAR SCHOOLS. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THESE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. MISS JENNY RUTH CORN ENDOW & SCHOL FD 336 ERNEST LANE FRANKLIN TN 37069 581571601 SUPPORT BATTLE GROUND ACADEMY TN 501(C)(3) 11, TYPE I N/A false false false false false false false false false false false false false false false false false false false false