COLUMBIA ACADEMY SCHOOL: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- COLUMBIA ACADEMY SCHOOL (EIN 62-0488045)
- Tax period
- 2012-06-01 to 2013-05-31
- Filed
- 2014-04-15
- IRS object ID
- 201401059349300010
- Schema version
- 2012v2.1
- 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 I
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-04-15T08:25:35-05:00 | Timestamp |
| Tax Period End Date | 2013-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 621717910 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MATLOCK CLEMENTS PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 270 GLENIS DRIVE - SUITE A | AddressLine1 |
| City | MURFREESBORO | City |
| State | TN | State |
| ZIP Code | 37129 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 620488045 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLUMBIA ACADEMY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | COLU | NameControl |
| Phone | 9313885363 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ANDREW WILLIAMS | Name |
| Title | CFO | Title |
| Phone | 9313885363 | Phone |
| Date Signed | 2014-04-14 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RANDALL E MATLOCK | Name |
| PTIN | P01299618 | PTIN |
| Phone | 6159071881 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | DR JAMES THOMAS | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| 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 | 7243674 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.CABULLDOGS.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1979 | YearFormation |
| State Legal Domicile | TN | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 14 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 14 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 48945 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 985781 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1880694 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 4778323 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 5314035 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 130064 | InvestmentIncomePriorYear |
| Investment Income Current Year | 48945 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 94936 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 5989104 | TotalRevenuePriorYear |
| Total Revenue Current Year | 7243674 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 161687 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 3645719 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 3875709 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 30526 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2354041 | OtherExpensePriorYear |
| Other Expenses Current Year | 2497994 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 6161447 | TotalExpensesPriorYear |
| Total Expenses Current Year | 6373703 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -172343 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 869971 | RevenuesLessExpensesCY |
| Total Assets BOY | 9335124 | TotalAssetsBOY |
| Total Assets EOY | 13854108 | TotalAssetsEOY |
| Total Liabilities BOY | 4166839 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 7907119 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 5168285 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 5946989 | NetAssetsOrFundBalancesEOY |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 5599880 | Expense |
| Revenue | 5314035 | Revenue |
| Description | GRADES PRE-K-12: PROVIDE PRIMARY AND SECONDARY EDUCATION. | Description |
| Total Program Service Expense | 5599880 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 14 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 14 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicy |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | ANDREW WILLIAMS | NamePerson |
| Telephone Number | 9313885363 | TelephoneNumber |
Address US AddressUS
| 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 Form990PartVIISectionA (16 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| STEVE BAKER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| RUSH HOLLADAY | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JIM POLLARD | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| RICH WHITLEY | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MIKE FORSTHOFF | ||||||
| CHARIMAN | 1.00 | X | 0 | 0 | 0 | |
| BRENDA MCCLURE | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| BEVERLY SIMMONS | ||||||
| SECRETARY | 1.00 | X | 0 | 0 | 0 | X |
| PHILLIP YOUNG | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| KERRY HARRIS | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| STEVE PARRETT | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| KEVIN THOMPSON | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| BRIAN WILLIAMS | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DAVID HEFFINGTON | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| KENT PARDON | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DR JAMES THOMAS | ||||||
| PRESIDENT | 40.00 | 66579 | 0 | 15938 | X | |
| ANDREW WILLIAMS | ||||||
| CFO | 40.00 | 40947 | 0 | 3915 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 107526 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 19853 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOLOMON BUILDERS | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4539 TROUSDALE LANE | AddressLine1 |
| City | NASHVILLE | City |
| State | TN | State |
| ZIP Code | 37204 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | GENERAL CONTRACTOR | DescriptionOfServices |
| Compensation | 2800673 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| All Other Contributions | 1880694 | AllOtherContributions |
| Noncash Contributions | 640000 | NoncashContributions |
| Total Contributions | 1880694 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION & FEES | 611110 | 4272570 | 4272570 |
| STUDENT FUND REVENUE | 611110 | 532245 | 532245 |
| CAFETERIA AND AUXILLAR | 611110 | 438956 | 438956 |
| ATHLETIC PROGRAMS | 611110 | 70264 | 70264 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 5314035 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 48945 | TotalRevenueColumn |
| Unrelated Business Revenue | 48945 | UnrelatedBusinessRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7243674 | TotalRevenueColumn |
| Related Or Exempt Function Income | 5314035 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 48945 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3233304 | Total |
| Program Services | 2909973 | ProgramServices |
| Management And General | 307164 | ManagementAndGeneral |
| Fundraising | 16167 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38969 | Total |
| Program Services | 35072 | ProgramServices |
| Management And General | 3702 | ManagementAndGeneral |
| Fundraising | 195 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 375170 | Total |
| Program Services | 337653 | ProgramServices |
| Management And General | 35641 | ManagementAndGeneral |
| Fundraising | 1876 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 228266 | Total |
| Program Services | 205440 | ProgramServices |
| Management And General | 21685 | ManagementAndGeneral |
| Fundraising | 1141 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16820 | Total |
| Program Services | 16820 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 541999 | Total |
| Program Services | 433599 | ProgramServices |
| Management And General | 102980 | ManagementAndGeneral |
| Fundraising | 5420 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| PLANT MAINTENANCE | 581873 | 465498 | 116375 |
| STUDENT FUND EXPENSES | 526461 | 526461 | |
| INSTRUCTIONAL | 214167 | 214167 | |
| CAFETERIA | 195400 | 185630 | 9770 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 421274 | Total |
| Program Services | 269567 | ProgramServices |
| Management And General | 145980 | ManagementAndGeneral |
| Fundraising | 5727 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6373703 | Total |
| Program Services | 5599880 | ProgramServices |
| Management And General | 743297 | ManagementAndGeneral |
| Fundraising | 30526 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 400 | BOY |
| EOY | 246209 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25542 | BOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 80077 | BOY |
| EOY | 71953 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3912 | BOY |
| EOY | 2356 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 16628690 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 5455341 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5484669 | BOY |
| EOY | 11173349 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1693218 | BOY |
| EOY | 2360241 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2047306 | BOY |
| EOY | 0 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9335124 | BOY |
| EOY | 13854108 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1120093 | BOY |
| EOY | 689191 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 103244 | BOY |
| EOY | 141563 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2858455 | BOY |
| EOY | 7061112 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 85047 | BOY |
| EOY | 15253 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4166839 | BOY |
| EOY | 7907119 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4091758 | BOY |
| EOY | 4074545 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1076527 | BOY |
| EOY | 1872444 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5168285 | BOY |
| EOY | 5946989 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9335124 | BOY |
| EOY | 13854108 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 869971 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | -91267 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 0 | FSAudited |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1076527 | BeginningOfYearBalance |
| Contributions | 795917 | Contributions |
| End Of Year Balance | 1872444 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1029630 | BeginningOfYearBalance |
| Contributions | 46897 | Contributions |
| End Of Year Balance | 1076527 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 920414 | BeginningOfYearBalance |
| Contributions | 109216 | Contributions |
| End Of Year Balance | 1029630 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 856285 | BeginningOfYearBalance |
| Contributions | 48451 | Contributions |
| Investment Earnings Or Losses | 15678 | InvestmentEarningsOrLosses |
| End Of Year Balance | 920414 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 829374 | BeginningOfYearBalance |
| Contributions | 42589 | Contributions |
| Investment Earnings Or Losses | -15678 | InvestmentEarningsOrLosses |
| End Of Year Balance | 856285 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 513500 | OtherCostOrOtherBasis |
| Book Value | 513500 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 12486321 | OtherCostOrOtherBasis |
| Depreciation | 2743725 | Depreciation |
| Book Value | 9742596 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3628869 | OtherCostOrOtherBasis |
| Depreciation | 2711616 | Depreciation |
| Book Value | 917253 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 11173349 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | LEASE PAYABLE | Description |
| Amount | $15,253 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 15253 | TotalOfAmounts |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | REALIZED GAIN ON INVESTMENTS OTHER INVESTMENT INCOME SCHOLARSHIP REVENUE FUNDRAISING DIRECT EXPENSES NETTED WITH REVENUE |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | REALIZED GAIN ON INVESTMENTS OTHER INVESTMENT INCOME UNREALIZED LOSS ON SALE OF INVESTMENTS FUNDRAISING DIRECT EXPENSES NETTED WITH REVENUE |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIP REVENUE |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | Identifier |
| Return Reference | SCHEDULE E, PART I, LINE 3 | ReturnReference |
| 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". | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: APPLICANTS COMPLETE AN ONLINE APPLICATION WITH TUITION AID DATA SERVICES (TADS). TADS ASSISTS THE SCHOOL IN SUMMARIZING AND ANALYZING THE INFORMTION. THE FINANCIAL AID COMMITTEE AT COLUMBIA ACADEMY USES THIS INFORMATION TO DETERMINE AWARDS. ALL AWARDS ARE APPLIED AS TUITION CREDITS AND CANNOT BE REFUNDED; HENCE, THERE IS NO EXCHANGE OF FUNDS. | Explanation |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 4 | NumberOfContributions |
| Method Of Determining Revenues | FMV AT DATE OF GIFT | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 1 | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | THIRD PARTY USE: | Identifier |
| Return Reference | PART I, LINE 32B: | ReturnReference |
| Explanation | OCCASIONALLY THE SCHOOL WILL RECEIVE GIFTS OF PUBLICLY TRADED STOCK. THE SCHOOL'S POLICY IS TO IMMEDIATELY LIQUIDATE STOCK GIFTS. MORGAN STANLEY, WHO HANDLES THE SCHOOL'S ENDOWMENT ACCOUNTS, WILL SELL THE STOCK AND DISTRIBUTE THE PROCEEDS TO THE SCHOOL. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE BOARD OF DIRECTORS REVIEWS THE FORM 990 PRIOR TO FILING IN A REGULARLY SCHEDULED OR A CALLED MEETING AND PROVIDES ANY FEEDBACK TO THE CFO. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE SCHOOL'S BOARD OF DIRECTORS DETERMINES THE COMPENSATION FOR THE PRESIDENT. THE PRESIDENT HAS FNIAL AUTHORITY OVER THE COMPENSATION OF ALL OTHER EMPLOYEES. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. | |
| FORM 990, PART XII, LINE 2C | THE BOARD HAS MADE NO CHANGES IN THE OVERSIGHT OR SELECTION PROCESSES FOR THE INDEPENDENT AUDIT DONE FOR THE ORGANIZATION. | AUDITOR SELECTION AND OVERSIGHT |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLUMBIA ACADEMY FOUNDATION | BusinessNameLine1 |
Address US AddressUS
| 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 USED FOR TAX EXEMPT PURPOSES | PrimaryActivities |
| Legal Domicile State | TN | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | LINE 11B, II | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |