RABUN GAP-NACOOCHEE SCHOOL: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- RABUN GAP-NACOOCHEE SCHOOL (EIN 58-0593430)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-14
- IRS object ID
- 201401349349304995
- Schema version
- 2012v2.3
- 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 J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-05-14T13:33:17-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITH & HOWARD PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 271 17TH STREET SUITE 1600 | AddressLine1 |
| City | ATLANTA | City |
| State | GA | State |
| ZIP Code | 30363 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 580593430 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rabun Gap-Nacoochee School | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of Name | % LAURA A CALVERT | InCareOfName |
| Name Control | RABU | NameControl |
| Phone | 7067467467 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 339 Nacoochee Drive | AddressLine1 |
| Address Line2 | Suite | AddressLine2 |
| City | Rabun Gap | City |
| State | GA | State |
| ZIP Code | 30568 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ANTHONY SGRO | Name |
| Title | HEAD OF SCHOOL | Title |
| Phone | 7067467467 | Phone |
| Date Signed | 2014-05-15 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MARC AZAR | Name |
| Phone | 4048746244 | Phone |
| Date Prepared | 2014-05-15 | DatePrepared |
| 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 | Anthony Sgro | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 339 Nacoochee Drive | AddressLine1 |
| City | Rabun Gap | City |
| State | GA | State |
| ZIP Code | 30568 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 21847218 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.rabungap.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1903 | YearFormation |
| State Legal Domicile | GA | StateLegalDomicile |
| Activity Or Mission Description | Rabun Gap - Nacoochee School combines its strong academic program, mountain setting, and Presbyterian heritage to inspire young people eager to learn and grow. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 26 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 24 | NbrIndependentVotingMembers |
| Total Nbr Employees | 179 | TotalNbrEmployees |
| Total Nbr Volunteers | 200 | TotalNbrVolunteers |
| Total Gross UBI | -15071 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -15071 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 711706 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2240844 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 10353709 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 11194457 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1259842 | InvestmentIncomePriorYear |
| Investment Income Current Year | 2372118 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 97085 | OtherRevenuePriorYear |
| Other Revenue Current Year | 150100 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 12422342 | TotalRevenuePriorYear |
| Total Revenue Current Year | 15957519 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 3743684 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 4262954 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 5126505 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 5135188 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 259404 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 7038070 | OtherExpensePriorYear |
| Other Expenses Current Year | 7324051 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 15908259 | TotalExpensesPriorYear |
| Total Expenses Current Year | 16722193 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -3485917 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -764674 | RevenuesLessExpensesCY |
| Total Assets BOY | 85466766 | TotalAssetsBOY |
| Total Assets EOY | 88449264 | TotalAssetsEOY |
| Total Liabilities BOY | 22229630 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 22376498 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 63237136 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 66072766 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | RABUN GAP - NACOOCHEE SCHOOL COMBINES ITS STRONG ACADEMIC PROGRAM, MOUNTAIN SETTING, AND PRESBYTERIAN HERITAGE TO INSPIRE YOUNG PEOPLE EAGER TO LEARN AND GROW. LIVING OUR MOTTO, WORK, STUDY, WORSHIP, OUR COMMUNITY NURTURES AND CHALLENGES STUDENTS OF DIVERSE BACKGROUNDS AS THEY PREPARE FOR COLLEGE AND A LIFETIME OF SERVICE. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 10582391 | Expense |
| Grants | 4262954 | Grants |
| Revenue | 10930192 | Revenue |
| Description | Instruction - Rabun Gap - Nacoochee School is a 100-plus year old independent boarding and day school providing co-education college-preparatory in grades six through twelve that has a covenant relationship with the Presbyterian Church. Rabun Gap - Nacoochee School (RGNS) educated approximately 350 students from 16 countries and 12 states for the current fiscal year with an average class size of 11. The Middle School had an enrollment of approximately 90 boys and girls. International students comprise approximately 20 percent of the student body. The faculty averages 15 years of teaching experience, with an average of 8 years at RGNS. Of the 54 classroom teachers and 7 residential faculty, 75 percent hold graduate degrees or higher. Advanced Placement (AP) courses are offered in all academic departments with over 100 students enrolled in an AP course and the majority of the AP candidates received a score of 3 or higher, making them eligible to receive college credit for their work. With approximately 25 clubs and student organizations, students participate in a wide range of activities. The international students have a diverse range of activities that include all types of generational contribution. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1023068 | Expense |
| Revenue | 235626 | Revenue |
| Description | Auxiliary Services - RGNS provides residential housing in six residence halls on the 1,400 acre campus for the boarding students who make up over 50 percent of the student population. Residence life includes many planned weekend activities, and the halls have amenities such as computer rooms, kitchens, laundry rooms, vending machines, and common areas. In addition, the dining hall serves over 215,000 meals on an annual basis. RGNS also operates a farm that raises cattle. Those students who wish to participate in the operation of the farm learn about agricultural opportunities. In addition, the bookstore and student center operate for the benefit of the students and faculty. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1918459 | Expense |
| Revenue | 28639 | Revenue |
| Description | Student activities and athletics - RGNS participates in a variety of sports programs within the the North Carolina Independent School Athletic Association. All sports continue to compete at high levels, bringing notoriety to the school in many different areas. Of particular note, the school had a winning season for its first ever football team in 2009. The school added wrestling to the sports program during this fiscal year. The performing arts department continues to stress the development of human creative potential for all the students that participate in the programs. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 13523918 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | true | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | true | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | true | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | true | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | true | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 26 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 179 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 26 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 24 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | false | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | GA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | LAURA A CALVERT | NamePerson |
| Telephone Number | 7067467467 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 339 NACOOCHEE DRIVE | AddressLine1 |
| City | Rabun Gap | City |
| State | GA | State |
| ZIP Code | 30568 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (31 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| Dr Stephen M Arbitter | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Rev G Donald Barber | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| G Niles Bolton | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Margaret F Carton | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Monique Cheeks | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Dr Ray Cleere | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Stell Huie | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Fred H Jones | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Walter E Mercer | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Charles D Moseley Jr | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Teresa W Pendergrast | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Claude Rickman | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| John F Smith | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Perry Taylor | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Terri Todd | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Richard Woodruff | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Charlie P Underwood | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Dr William Clarkson IV | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Jesse J Spikes Esq | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Gary V Thrift | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Robert L Readen Jr | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Ritchie Williams | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Joseph Brockinton | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Steven P Gilliam | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Connie Jones | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Jianpeng Shi | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Dr George Wirth | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| Vernon Wright | ||||||||
| Trustee | 1.0 | 0.0 | X | |||||
| LAURA CALVERT | ||||||||
| CFO | 40.0 | 0.0 | X | 112625 | 0 | 46184 | ||
| ANTHONY SGRO | ||||||||
| HEAD OF SCHOOL | 40.0 | 0.0 | X | 185362 | 0 | 24502 | ||
| PAIGE SPIVEY | ||||||||
| ASST HEAD OF SCHOOL FOR ADV | 40.0 | 0.0 | 122321 | 6507 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 420308 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 77193 | TotalOtherCompensation |
| Number Individuals GT100 K | 3 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Sage Food Service | |||||
| 222 Bosley Avenue | TOWSON | MD | 21204 | Food Services | 833319 |
| Northern Trust | |||||
| 50 South LaSalle Street | CHICAGO | IL | 60603 | Investment Advisors | 223000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
| Info In Schedule O Part VIII | X | InfoInScheduleOPartVIII |
| All Other Contributions | 2240844 | AllOtherContributions |
| Noncash Contributions | 77262 | NoncashContributions |
| Total Contributions | 2240844 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION REVENUE AND FEES | 611600 | 10930192 | 10930192 |
| AUXILIARY SERVICES | 611710 | 227068 | 227068 |
| FARM INCOME | 111000 | 37197 | 37197 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 11194457 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1524729 | TotalRevenueColumn |
| Exclusion | $1,524,729 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 173907 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 72933 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 100974 | Real |
| Personal | 0 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 100974 | TotalRevenueColumn |
| Exclusion | $100,974 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 6603179 | Securities |
| Other | 814 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 5756604 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 846575 | Securities |
| Other | 814 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 847389 | TotalRevenueColumn |
| Exclusion | $847,389 | ExclusionAmount |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 38639 | GrossSalesOfInventory |
| Cost Of Goods Sold | 60162 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -21523 | TotalRevenueColumn |
| Related Or Exempt Function Income | -21523 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | ALTERNATIVE INVESTMENTS-UBIT | Description |
| Business Code | 525990 | BusinessCode |
| Total Revenue Column | 70649 | TotalRevenueColumn |
| Unrelated Business Revenue | -15071 | UnrelatedBusinessRevenue |
| Exclusion | $85,720 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 70649 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 15957519 | TotalRevenueColumn |
| Related Or Exempt Function Income | 11172934 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | -15071 | UnrelatedBusinessRevenue |
| Exclusion | $2,558,812 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4262954 | Total |
| Program Services | 4262954 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 375345 | Total |
| Management And General | 333153 | ManagementAndGeneral |
| Fundraising | 42192 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3716029 | Total |
| Program Services | 2994766 | ProgramServices |
| Management And General | 570868 | ManagementAndGeneral |
| Fundraising | 150395 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 122330 | Total |
| Program Services | 97180 | ProgramServices |
| Management And General | 22663 | ManagementAndGeneral |
| Fundraising | 2487 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 622572 | Total |
| Program Services | 449882 | ProgramServices |
| Management And General | 168825 | ManagementAndGeneral |
| Fundraising | 3865 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 298912 | Total |
| Program Services | 208382 | ProgramServices |
| Management And General | 77706 | ManagementAndGeneral |
| Fundraising | 12824 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 98982 | Total |
| Management And General | 98982 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23182 | Total |
| Management And General | 23182 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 81502 | Total |
| Program Services | 81502 | ProgramServices |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 981 | Total |
| Fundraising | 981 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 139554 | Total |
| Program Services | 40898 | ProgramServices |
| Management And General | 86960 | ManagementAndGeneral |
| Fundraising | 11696 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 271527 | Total |
| Program Services | 227748 | ProgramServices |
| Management And General | 29454 | ManagementAndGeneral |
| Fundraising | 14325 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2511460 | Total |
| Program Services | 1922486 | ProgramServices |
| Management And General | 588974 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 275550 | Total |
| Program Services | 167565 | ProgramServices |
| Management And General | 90447 | ManagementAndGeneral |
| Fundraising | 17538 | Fundraising |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3101 | Total |
| Fundraising | 3101 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 806111 | Total |
| Program Services | 616505 | ProgramServices |
| Management And General | 189606 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1753652 | Total |
| Program Services | 1341175 | ProgramServices |
| Management And General | 412477 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 224295 | Total |
| Program Services | 168221 | ProgramServices |
| Management And General | 56074 | ManagementAndGeneral |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| DINING SERVICES | 722107 | 722107 | |
| OTHER EXPENSES | 412047 | 222547 | 189500 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16722193 | Total |
| Program Services | 13523918 | ProgramServices |
| Management And General | 2938871 | ManagementAndGeneral |
| Fundraising | 259404 | Fundraising |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | X | InfoInScheduleOPartX |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1283868 | BOY |
| EOY | 848794 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2806048 | BOY |
| EOY | 4838551 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 179165 | BOY |
| EOY | 93605 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 293160 | BOY |
| EOY | 307045 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 176357 | BOY |
| EOY | 222553 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 366237 | BOY |
| EOY | 382735 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 59600956 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 32130278 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27566777 | BOY |
| EOY | 27470678 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21188349 | BOY |
| EOY | 22465808 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13055707 | BOY |
| EOY | 12138663 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18551098 | BOY |
| EOY | 19680832 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 85466766 | BOY |
| EOY | 88449264 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 540118 | BOY |
| EOY | 1002127 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3887142 | BOY |
| EOY | 4135196 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15700000 | BOY |
| EOY | 15700000 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2102370 | BOY |
| EOY | 1539175 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22229630 | BOY |
| EOY | 22376498 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32087269 | BOY |
| EOY | 33191247 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2525978 | BOY |
| EOY | 3151265 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28623889 | BOY |
| EOY | 29730254 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 63237136 | BOY |
| EOY | 66072766 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 85466766 | BOY |
| EOY | 88449264 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -764674 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 573039 | ReconciliationUnrealizedInvest |
| Reconcilation Prior Adjustment | -20434 | ReconcilationPriorAdjustment |
| Reconcilation Other Changes | 3047699 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | false | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 35409019 | BeginningOfYearBalance |
| Contributions | 1140158 | Contributions |
| Investment Earnings Or Losses | 1854835 | InvestmentEarningsOrLosses |
| Other Expenditures | 1731136 | OtherExpenditures |
| Administrative Expenses | 178661 | AdministrativeExpenses |
| End Of Year Balance | 36494215 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 40199858 | BeginningOfYearBalance |
| Contributions | 1068511 | Contributions |
| Investment Earnings Or Losses | 421667 | InvestmentEarningsOrLosses |
| Other Expenditures | 6281017 | OtherExpenditures |
| End Of Year Balance | 35409019 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 34408501 | BeginningOfYearBalance |
| Contributions | 1319006 | Contributions |
| Investment Earnings Or Losses | 6406045 | InvestmentEarningsOrLosses |
| Other Expenditures | 1933694 | OtherExpenditures |
| End Of Year Balance | 40199858 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 49764241 | BeginningOfYearBalance |
| Contributions | 278186 | Contributions |
| Investment Earnings Or Losses | 3754373 | InvestmentEarningsOrLosses |
| Other Expenditures | 19388299 | OtherExpenditures |
| End Of Year Balance | 34408501 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 72946768 | BeginningOfYearBalance |
| Contributions | 360684 | Contributions |
| Investment Earnings Or Losses | -17017710 | InvestmentEarningsOrLosses |
| Other Expenditures | 6477666 | OtherExpenditures |
| Administrative Expenses | 47835 | AdministrativeExpenses |
| End Of Year Balance | 49764241 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.70000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.30000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | true | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 727895 | OtherCostOrOtherBasis |
| Book Value | 727895 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 51766707 | OtherCostOrOtherBasis |
| Depreciation | 26219688 | Depreciation |
| Book Value | 25547019 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovements |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3789790 | OtherCostOrOtherBasis |
| Depreciation | 3403791 | Depreciation |
| Book Value | 385999 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3316564 | OtherCostOrOtherBasis |
| Depreciation | 2506799 | Depreciation |
| Book Value | 809765 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 27470678 | TotalOfBookValueLandBuildings |
| Financial Derivatives | FinancialDerivatives | |
| Closely Held Equity Interests | CloselyHeldEquityInterests |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | ALTERNATIVE INVESTMENTS | Description |
| Book Value | 12138663 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 12138663 | TotalOfBookValueSecurities |
Other Assets OtherAssets (2 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| REC. FROM CHARITABLE REM. TR. | 991793 |
| INTEREST IN BENEFICIAL TRUSTS | 18689039 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 19680832 | TotalBookValueOtherAssets |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | INTEREST RATE SWAP | Description |
| Amount | $1,539,175 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1539175 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 15346462 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 573039 | NetUnrealizedGainsInvestments |
| Other Revenues | 3180794 | OtherRevenues |
| Revenue Not Rptd F990 | 3753833 | RevenueNotRptdF990 |
| Revenue Subtotal | 11592629 | RevenueSubtotal |
| Investment Expenses Not Included | 81502 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 4283388 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 4364890 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 15957519 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 12510832 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 133095 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 133095 | ExpensesNotRptdF990 |
| Expenses Subtotal | 12377737 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 81502 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 4262954 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 4344456 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 16722193 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (6 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Schedule D, Part V, Line 4 | Permanently restricted endowment funds are used predominately for financial aid to the students of the school. Board designated endowment funds are for the general operations of the school. Temporarily restricted endowment funds are donor imposed restrictions of either a time constraint or purpose restriction. The school attempts to meet temporary restrictions as soon as possible. All earnings from the endowed funds are utilized to maintain a superior education and facility for all students attending RGNS. | |
| Schedule D, Part X, Line 2 | The School is recognized as an organization exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code (the "Code"). Only unrelated business income, as defined by Section 512(a)(1) of the Code is subject to income taxes. During 2013 and 2012, all the activities of the School qualify as exempt activities and do not give rise to unrelated business income. --- The School annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the School takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. --- In the normal course of business, the School is subject to examination by the federal and state taxing authorities. In general, the School is no longer subject to tax examinations for tax years ending before June 30, 2010. | |
| Schedule D, Part XI, Line 2d | 1,354,769 Partnership Distributions 563,196 + Interest Rate Swap 1,129,734 + Split Value Interest 72,933 + Expenses assoc. with rental activity 60,162 + Expenses assoc. with bookstore activity ------------- 3,180,794 | |
| Schedule D, Part XI, Line 4b | 4,262,954 - Financial Aid netted against income for audited financial statement purposes but on the expense schedule for tax purposes. 20,434 - Change in reserve for uncollectible pledges ---------- 4,283,388 | Other amounts |
| Schedule D, Part XII, Line 2d | 72,933 Rental Expense 60,162 Inventory Expense ----------- 133,095 | Other |
| Schedule D, Part XII, line 4b | 4,262,954 - Financial Aid netted against income for audited financial statement purposes but on the expense schedule for tax purposes |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | false | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Schedule E, Line 3 | Identifier |
| Explanation | It is the policy of the school that at any time during the year that an advertisement is published, the nondiscrimination policy is included in the advertisement. In addition, the policy is included on the school's website. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | false | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Scholarships and Financial Assistance to Students | TypeOfGrant |
| Number Of Recipients | 253 | NumberOfRecipients |
| Amount Of Cash Grant | 4262954 | AmountOfCashGrant |
| Method Of Valuation | FMV | MethodOfValuation |
| Description Of Non Cash Assistance | N/A | DescriptionOfNonCashAssistance |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Schedule I, Part I, Line I | Identifier |
| Return Reference | Schedule I, Part I, Line I | ReturnReference |
| Explanation | Funds are provided to students based on need. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Personal Services | X | PersonalServices |
| Written Policy Re T And E Expenses | false | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LAURA CALVERT | ||||||||||||||
| CFO | 112625 | 0 | 0 | 0 | 0 | 0 | 5838 | 0 | 40853 | 0 | 159316 | 0 | 0 | 0 |
| ANTHONY SGRO | ||||||||||||||
| HEAD OF SCHOOL | 182210 | 0 | 0 | 0 | 3152 | 0 | 9545 | 0 | 15465 | 0 | 210372 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Schedule J, Part I, Line 1a | Identifier |
| Explanation | Head of School is required to live on campus in a home provided by the school. In addition to the home, the school provides maid and nanny services to the head of school. The school also provides for payment of membership fees for the officer to conduct various business matters. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Interested Person | na | NameOfInterestedPerson |
| Relationship With Organization | n/a | RelationshipWithOrganization |
| Amount Of Grant | 45873 | AmountOfGrant |
| Type Of Assistance | tuition discount | TypeOfAssistance |
| Purpose Of Assistance | tuition discount | PurposeOfAssistance |
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| Jennifer Jones | |||
| Spouse of Trustee | 45000 | Compensation | false |
| Cheryl Barber | |||
| Spouse of Trustee | 48960 | Compensation | false |
Schedule M IRS990ScheduleM
| Field | Value | IRS element (for citing) |
|---|---|---|
| Works Of Art | WorksOfArt | |
| Art Historical Treasures | ArtHistoricalTreasures | |
| Art Fractional Interest | ArtFractionalInterest | |
| Books And Publications | BooksAndPublications | |
| Clothing And Household Goods | ClothingAndHouseholdGoods | |
| Cars And Other Vehicles | CarsAndOtherVehicles | |
| Boats And Planes | BoatsAndPlanes | |
| Intellectual Property | IntellectualProperty | |
| Securities Publicly Traded | SecuritiesPubliclyTraded | |
| Securities Closely Held Stock | SecuritiesCloselyHeldStock | |
| Securities Prtnrshp Trust Intrsts | SecuritiesPrtnrshpTrustIntrsts | |
| Securities Miscellaneous | SecuritiesMiscellaneous | |
| Qualified Contrib Hist Struct | QualifiedContribHistStruct | |
| Qualified Contrib Other | QualifiedContribOther | |
| Real Estate Residential | RealEstateResidential | |
| Real Estate Commercial | RealEstateCommercial | |
| Real Estate Other | RealEstateOther | |
| Collectibles | Collectibles | |
| Food Inventory | FoodInventory | |
| Drugs And Medical Supplies | DrugsAndMedicalSupplies | |
| Taxidermy | Taxidermy | |
| Historical Artifacts | HistoricalArtifacts | |
| Scientific Specimens | ScientificSpecimens | |
| Archaeological Artifacts | ArchaeologicalArtifacts | |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | true | ReviewProcessUnusualNCGifts |
| Third Parties Used | false | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Form 990, Part VI, Line 2 | Form 990, Part VI, Line 2-FAMILY RELATIONSHIP | The following board members are brother/sister: Teresa Pendergrast and Ritchie Williams |
| Form 990, Part VI, Line 11b | Form 990, Part VI, Line 11b-Review of Form 990 | The Form 990 will be reviewed by the audit committee of the board and then made available to the entire board prior to filing the return with the internal Revenue service. |
| Form 990, Part VI, Line 12c | Form 990, Part VI, Line 12c-Monitoring of conflict of interest | On an annual basis all board of trustee members are required to sign a statement that they are independent with respect to the school. Each of the board members makes this affirmative statement with the understanding that the school must maintain a governing body that is acting on behalf of the well-being of the institution. |
| Form 990, Part VI, Line 15a & 15b | Form 990, Part VI, Line 15a & 15b-Compensation | The Board of Trustees and the executive committee review the activities of the Head of School on an annual basis and the use of the criteria established from the prior year to evaluate the effectiveness of the position and set criteria for the coming year. The results are communicated to the head of school along with suggestions for enhancing the experience of students for all key employees. |
| Form 990, Part VI, Line 19 | Form 990, Part VI, Line 19-Documents available to public | The school makes available for public inspection its tax filings and other information to the public upon request and at its Business office during regular business hours. |
| Form 990, Part XI, Line 9 | Form 990, Part XI, Line 9-Other chgs in net assets or fund balances | 1,354,769 + Partnership Distributions 563,196 + Interest Rate Swap 1,129,734 + Split Value Interest -------------- 3,047,699 Other changes in net assets of fund balances |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rabun Gap-Nacoochee Guild Inc | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4420 NORTHSIDE CHASE | AddressLine1 |
| City | ATLANTA | City |
| State | GA | State |
| ZIP Code | 30327 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581794615 | EIN |
| Primary Activities | Fundraising | PrimaryActivities |
| Legal Domicile State | GA | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | 11 | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | false | ControlledOrg |
Form990 Schedule R Part IV Form990ScheduleRPartIV (6 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Type Of EntityTypeOfEntity | Share Of Total IncomeShareOfTotalIncome | Share Of EOY AssetsShareOfEOYAssets | Percentage OwnershipPercentageOwnership | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| TR Rabun Gap NSCampbell | ||||||||||||
| SUNTRUST BANK PO BOX 1908 | ORLANDO | FL | 32802 | 586026048 | INVESTMENT | GA | SUNTRUST BANK | TRUST | 770387 | 16338465 | 1.00000 | false |
| THE GILMER FUND | ||||||||||||
| SUNTRUST BANK PO BOX 1908 | ORLANDO | FL | 32802 | 586026049 | INVESTMENT | GA | SUNTRUST BANK | TRUST | 0 | 25632 | 1.00000 | false |
| MASON MEMORIAL FUND | ||||||||||||
| SUNTRUST BANK PO BOX 1908 | ORLANDO | FL | 32802 | 586026050 | INVESTMENT | GA | SUNTRUST BANK | TRUST | 1057 | 112821 | 1.00000 | false |
| ADDIE CORN RITCHIE MEMORIAL SCH FD | ||||||||||||
| SUNTRUST BANK PO BOX 1908 | ORLANDO | FL | 32802 | 586050899 | INVESTMENT | GA | SUNTRUST BANK | TRUST | 0 | 1652 | 1.00000 | false |
| THURMAN M WALDROP IRREV TR | ||||||||||||
| PO BOX 40200 MAILSTOP FL9-100-10-1 | JACKSONVILLE | FL | 32203 | 597265965 | GRANTS | FL | NA | TRUST | 14928 | 256874 | 0.50000 | false |
| CHARITABLE REMAINDER UNITRUSTS (3) | ||||||||||||
| INVESTMENT | GA | VARIOUS | TRUST | false | ||||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | true | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RABUN GAP-NACOOCHEE GUILD INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionType |
| Amount Involved | 5341 | AmountInvolved |
| Method Of Amt Determination | Donation | MethodOfAmtDetermination |
Comments