SPEYER LEGACY SCHOOL: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- SPEYER LEGACY SCHOOL (EIN 26-4274070)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-05-15
- IRS object ID
- 201531359349305298
- Schema version
- 2013v4.0
- Note
- A later return for the same period supersedes this one.
- 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 L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-05-15T14:47:57-04:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 205907840 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Ketcham & Associates LLC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 202 Mountain Avenue | AddressLine1 |
| City | Westfield | City |
| State | NJ | State |
| ZIP Code | 07090 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 264274070 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPEYER LEGACY SCHOOL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SPEY | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 925 9th Avenue | AddressLine1 |
| City | New York | City |
| State | NY | State |
| ZIP Code | 10019 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Esther Kogan | PersonNm |
| Person Title | Director | PersonTitleTxt |
| Phone | 2125814000 | PhoneNum |
| Signature | 2015-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Steven Ketcham CPA | PreparerPersonNm |
| PTIN | P01439801 | PTIN |
| Phone | 9082324618 | PhoneNum |
| Preparation | 2015-05-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Esther Kogan | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 925 9th Avenue | AddressLine1 |
| City | New York | City |
| State | NY | State |
| ZIP Code | 10019 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,039,953 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.speyerlegacyschool.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2009 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | Speyer Legacy School is devoted to providing an optimal environment where advanced learners may realize their full potential in the company of both exceptional classmates and teachers who share, and will foster, their passion for learning. (Continued Schedule O) | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 75 | TotalEmployeeCnt |
| Total Volunteers | 40 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,704,510 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,704,510 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,077,747 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,077,747 | CYProgramServiceRevenueAmt |
| PY Investment Income | $620 | PYInvestmentIncomeAmt |
| CY Investment Income | $620 | CYInvestmentIncomeAmt |
| PY Other Revenue | $205,909 | PYOtherRevenueAmt |
| CY Other Revenue | $205,909 | CYOtherRevenueAmt |
| PY Total Revenue | $5,988,786 | PYTotalRevenueAmt |
| CY Total Revenue | $5,988,786 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,451,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,451,000 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,261,070 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,261,070 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $350,332 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,440,105 | PYOtherExpensesAmt |
| CY Other Expenses | $1,440,105 | CYOtherExpensesAmt |
| PY Total Expenses | $6,152,175 | PYTotalExpensesAmt |
| CY Total Expenses | $6,152,175 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$163,389 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$163,389 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,818,805 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,655,416 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $8,398,705 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $8,398,705 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$579,900 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$743,289 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Speyer Legacy School is devoted to providing an optimal environment where advanced learners may realize their full potential in the company of both exceptional classmates and teachers who share, and will foster, their passion for learning. (Continued Schedule O) | MissionDesc |
| Expense | $4,911,322 | ExpenseAmt |
| Grant | $1,451,000 | GrantAmt |
| Desc | The Speyer Legacy School was founded in 2009 as a non-profit institution. The Organization's mission is to provide an optimal environment where advanced learners may realize their full potential in the company of both exceptional classmates and teachers who share, and will foster, their passion for learning. | Desc |
| Total Program Service Expenses | $4,911,322 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (true) | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 30 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 75 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Esther Kogan | PersonNm |
| Phone | 2125814000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 925 9th Avenue | AddressLine1 |
| City | New York | City |
| State | NY | State |
| ZIP Code | 10019 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Esther Kogan | PersonNm |
| Title | Director | TitleTxt |
| Average Hours Per Week | 40.00 | AverageHoursPerWeekRt |
| Average Hours Per Week Rltd Org | 0.00 | AverageHoursPerWeekRltdOrgRt |
| Officer | Yes (X) | OfficerInd |
| Key Employee | Yes (X) | KeyEmployeeInd |
| Reportable Comp From Org | $0 | ReportableCompFromOrgAmt |
| Reportable Comp From Rltd Org | $0 | ReportableCompFromRltdOrgAmt |
| Other Compensation | $0 | OtherCompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $1,704,510 | AllOtherContributionsAmt |
| Total Contributions | $1,704,510 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Application fees | 611600 | $19,262 | $19,262 |
| Tuition | 611600 | $4,054,253 | $4,054,253 |
| Other income | 611600 | $4,232 | $4,232 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,077,747 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $620 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $620 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $257,076 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $51,167 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $205,909 | TotalRevenueColumnAmt |
| Exclusion | $205,909 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,988,786 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,078,367 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $205,909 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,451,000 | TotalAmt |
| Program Services | $1,451,000 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,650,636 | TotalAmt |
| Program Services | $1,959,250 | ProgramServicesAmt |
| Management And General | $501,444 | ManagementAndGeneralAmt |
| Fundraising | $189,942 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $402,160 | TotalAmt |
| Program Services | $275,219 | ProgramServicesAmt |
| Management And General | $105,243 | ManagementAndGeneralAmt |
| Fundraising | $21,698 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $208,274 | TotalAmt |
| Program Services | $155,107 | ProgramServicesAmt |
| Management And General | $38,850 | ManagementAndGeneralAmt |
| Fundraising | $14,317 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,050 | TotalAmt |
| Management And General | $11,050 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $475,893 | TotalAmt |
| Program Services | $422,376 | ProgramServicesAmt |
| Management And General | $15,522 | ManagementAndGeneralAmt |
| Fundraising | $37,995 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,398 | TotalAmt |
| Program Services | $22,667 | ProgramServicesAmt |
| Management And General | $1,611 | ManagementAndGeneralAmt |
| Fundraising | $120 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,795 | TotalAmt |
| Program Services | $37,530 | ProgramServicesAmt |
| Management And General | $20,244 | ManagementAndGeneralAmt |
| Fundraising | $19,021 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $347,000 | TotalAmt |
| Program Services | $242,476 | ProgramServicesAmt |
| Management And General | $64,785 | ManagementAndGeneralAmt |
| Fundraising | $39,739 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,314 | TotalAmt |
| Program Services | $2,372 | ProgramServicesAmt |
| Management And General | $825 | ManagementAndGeneralAmt |
| Fundraising | $117 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,167 | TotalAmt |
| Program Services | $24,732 | ProgramServicesAmt |
| Management And General | $5,307 | ManagementAndGeneralAmt |
| Fundraising | $1,128 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,757 | TotalAmt |
| Management And General | $20,757 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,231 | TotalAmt |
| Program Services | $100,307 | ProgramServicesAmt |
| Management And General | $11,542 | ManagementAndGeneralAmt |
| Fundraising | $4,382 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,180 | TotalAmt |
| Program Services | $7,869 | ProgramServicesAmt |
| Management And General | $61,414 | ManagementAndGeneralAmt |
| Fundraising | $5,897 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Bank and payroll charges | $47,323 | $4,615 | $28,684 | $14,024 |
| Dues and subscriptions | $22,874 | $19,962 | $963 | $1,949 |
| Field trips | $23,053 | $23,053 | ||
| Supplies | $165,070 | $162,787 | $2,280 | $3 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,152,175 | TotalAmt |
| Program Services | $4,911,322 | ProgramServicesAmt |
| Management And General | $890,521 | ManagementAndGeneralAmt |
| Fundraising | $350,332 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $444,499 | BOYAmt |
| EOY | $397,341 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,846 | BOYAmt |
| EOY | $1,846 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $155,798 | BOYAmt |
| EOY | $155,798 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,547 | BOYAmt |
| EOY | $20,547 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,972 | BOYAmt |
| EOY | $41,972 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,223,683 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $447,102 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,892,812 | BOYAmt |
| EOY | $6,776,581 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $261,331 | BOYAmt |
| EOY | $261,331 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,818,805 | BOYAmt |
| EOY | $7,655,416 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,202,943 | BOYAmt |
| EOY | $4,202,943 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,188,562 | BOYAmt |
| EOY | $2,188,562 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,007,200 | BOYAmt |
| EOY | $2,007,200 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,398,705 | BOYAmt |
| EOY | $8,398,705 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$761,713 | BOYAmt |
| EOY | -$925,102 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $181,813 | BOYAmt |
| EOY | $181,813 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$579,900 | BOYAmt |
| EOY | -$743,289 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,818,805 | BOYAmt |
| EOY | $7,655,416 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$163,389 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,808,553 | OtherCostOrOtherBasisAmt |
| Depreciation | $265,818 | DepreciationAmt |
| Book Value | $6,542,735 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $415,130 | OtherCostOrOtherBasisAmt |
| Depreciation | $181,284 | DepreciationAmt |
| Book Value | $233,846 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,776,581 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Security deposits | Desc |
| Book Value | $261,331 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $261,331 | TotalBookValueOtherAssetsAmt |
| Total Rev Etc Audited Fincl Stmt | $5,988,786 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $5,988,786 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $5,988,786 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,152,175 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $6,152,175 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $6,152,175 | TotalExpensesPerForm990Amt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Various | NameOfEvent1Amt |
| Gross Receipts Event1 | $257,076 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $257,076 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $51,167 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $257,076 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $257,076 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $51,167 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $51,167 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $205,909 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Tuition assistance and scholarships | GrantTypeTxt |
| Cash Grant | $1,451,000 | CashGrantAmt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kelly Gerstenhaber | PersonNm |
| Relationship With Org | Board Dir | RelationshipWithOrgTxt |
| Loan Purpose | School expansion | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $2,007,200 | OriginalPrincipalAmt |
| Balance Due | $2,007,200 | BalanceDueAmt |
| Default | false | DefaultInd |
| Board Or Committee Approval | false | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (true) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $2,007,200 | TotalBalanceDueAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990 governing body review Part VI line 11 | The 990 form and the related schedules are provided to and reviewed by select members of the board as well as management prior to submittal to the respective tax agencies. |
| Conflict of interest policy compliance Part VI line 12c | All board members as well as key employees and management are required to immediately disclose any relationship that may potentially give rise to a conflict of interest. |
| CEO executive director top management comp Part VI line 15a | All compensation for management and key personnel is discussed and set by the board of directors and is reviewed per annum. |
| Other officer or key employee compensation Part VI line 15b | All compensation for management and key personnel is discussed and set by the board of directors and is reviewed per annum. |
| Governing documents etc available to public Part VI line 19 | The organization makes available its governing documents, conflict of interest policy and other policies and procedures upon request. The financial statements are also made available upon request. The 990 filing and the related schedules are made available upon request and can also be found on Guidestar.com, which is an independent entity that makes available via their website certain nonprofit information including but not limited to the Form 990. |
| General explanation attachment | Form 990, Part III) Speyer is dedicated to cultivating both intellect and integrity in equal measure. Children will enter with a wide range of interests, strengths, challenges and perspectives. It is the School's goal that they leave more confident and developed in their individuality. |
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