2014-12-23T02:06:35-00:00 2014-07-31 THOMSON AND COMPANY PLLC PO BOX 28190 BELLINGHAM WA 98228 990 2013-08-01 911434401 ST PAULS EPISCOPAL SCHOOL DBA ST PAUL'S ACADEMY STPA 3607331750 1509 E VICTOR ST BELLINGHAM WA 98225 ALAN REDSTONE TREASURER 2014-12-23 true SUSAN THOMSON-SINES 3607343939 2014-12-23 X 2013 2015-11-30 17:44:51Z ST PAUL'S ACADEMY ROBIN FOOTE 1509 E VICTOR ST BELLINGHAM WA 98225 3748597 false X www.sp-academy.org X 2001 WA PROVIDE ACADEMICALLY CAPABLE AND WILLING STUDENTS A RIGOROUS COURSE OF INSTRUCTION, EMPHASIZING LEADERSHIP, ACHIEVEMENT AND MORAL AND SPIRITUAL DEVELOPMENT EMBODIED IN CHRISTIAN VALUES. 14 14 48 0 1007016 1305867 2110993 2048480 907 1000 488230 235566 3607146 3590913 0 0 2033479 2023450 0 27601 1127804 1030453 3161283 3053903 445863 537010 15955553 15298123 7792645 6825571 8162908 8472552 PROVIDE ACADEMICALLY CAPABLE AND WILLING STUDENTS A RIGOROUS COURSE OF INSTRUCTION, EMPHASIZING LEADERSHIP, ACHIEVEMENT AND MORAL AND SPIRITUAL DEVELOPMENT EMBODIED IN CHRISTIAN VALUES. false false 2333128 PROVIDE EDUCATION OPPORTUNITIES AND PRE AND POST SCHOOL PROGRAMS TO STUDENTS FROM AGES 2-1/2 AND UP IN PRESCHOOL AND KINDERGARTEN THROUGH 12TH GRADE IN SCHOOL 2333128 true true false false false false false false false false true false false true true true false false true false false false false true true false false false false true false false false false false false false false false false false false false false false false false false false false true 12 0 true 48 true false false false false true true true false false false false X 14 14 true false false false true true false true true false false true true true true true true true true false WA X ST PAUL'S ACADEMY BUSINESS MANAGER 3607331750 1509 E VICTOR ST BELLINGHAM WA 98225 ROBIN FOOTE PRESIDENT 001.00 X X 0 0 0 SARAH BRAND 1ST VICE PRESIDENT 001.00 X X 0 0 0 BRYAN LANE 2ND VICE PRESIDENT 001.00 X X 0 0 0 ALLAN REDSTONE TREASURER 002.00 X X 0 0 0 DENNIS MURPHY SECRETARY 001.00 X X 0 0 0 RT REV KEVIN ALLEN DIRECTOR 001.00 X 0 0 0 YANOLLA BOULOS DIRECTOR 001.00 X 0 0 0 JOHN FERLIN DIRECTOR 001.00 X 0 0 0 NICK KAISER DIRECTOR 001.00 X 0 0 0 JEFF KAHN DIRECTOR 001.00 X 0 0 0 DAVID ROBERTSON DIRECTOR 001.00 X 0 0 0 SCOTT WHITMAN DIRECTOR 001.00 X 0 0 0 PAUL SHMOTOLOKHA DIRECTOR 001.00 X 0 0 0 JAMIE ESTILL HEAD OF SCHOOL 040.00 X 66578 0 0 LILY DRISKILL FORMER HEAD OF SCHOOL X 125000 0 0 191578 1 true true false 235566 1070301 1305867 ENROLLMENT FEES 1907206 SCHOOL PROGRAM FEES 53294 OTHER FEES 60530 FACILITY RENTAL FEES 27450 2048480 1000 393250 157684 235566 3590913 0 0 0 0 191578 191578 0 1539950 1293881 238174 7895 0 140395 115881 24514 151527 113228 37608 691 0 0 3700 3700 0 0 1585 1585 16771 16771 9783 9783 0 0 172269 172269 0 0 0 124862 124862 0 426237 383613 42624 25167 22650 2517 EDUCATION AND TRAINING 207775 207775 SUPPLIES AND EQUIPMENT 16577 16577 DUES AND SUBSCRIPTIONS 8940 7254 1686 BAD DEBT EXPENSE 1632 1632 15155 14597 558 3053903 2333128 693174 27601 X 967339 775588 40300 19900 488959 458098 31408 29835 15801707 1920050 14300895 13881657 55958 65158 70694 67887 15955553 15298123 77526 71392 1980709 1708900 5734410 5045279 7792645 6825571 X 7987910 8294605 174998 177947 8162908 8472552 15955553 15298123 537010 8200 X true X false true false X 0.00000 0.00000 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 1399654 1399654 13531161 1454705 12076456 98127 44360 53767 772765 420985 351780 13881657 Financial derivatives and other financial products Closely-held equity interests Federal income taxes X 3430064 8200 8200 3421864 3421864 3120420 3120420 3120420 X 2 THE ACADEMY IS A TAX-EXEMPT CORPORATION UNDER SECTION 501C3 OF THE IRS CODE AND IS EXEMPT FROM FEDERAL INCOME TAX ON EARNINGS ASSOCIATED WITH ITS EXEMPT PURPOSE. UNRELATED BUSINESS INCOME IS TAXED AT REGULAR CORPORATE TAX RATES. THE ACADEMY HAD NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED JULY 31, 2014. THE ACADEMY FOLLOWED THE GUIDANCE IN FASB ASC 740-10 REGARDING REPORTING OF UNCERTAINTY IN INCOME TAXES. IX 2 THE IMPLEMENTATION OF FAXB ASC 740-10 HAD NO IMPACT ON THE ACADEMYS STATEMENT OF FINANCIAL POSITION OR STATEMENT OF ACTIVITIES. THE ACADEMY DOES NOT BELIEVE ITS FINANCIAL STATEMENTS REFLECT ANY UNCERTAIN TAX POSITIONS. THE ACADEMYS ACCOUNTING POLICY REQUIRES RECORDING A LIABILITY FOR UNCERTAIN TAX POSITIONS WHEN IT IS PROBABLE THAT A LOSS HAS BEEN INCURRED AND THE AMOUNT CAN BE REASONABLY ESTIMATED. THE ACADEMY CONTINUALLY EVALUATES EXPIRING STATUES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORATATIVE RULINGS IN DETERMINING TRANSACTIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS. true true true true true true true false false false false false false false false false false true X X X X X X false WA AUCTION REVENUE 276480 276480 65955 PALS FUNDRAISERS REVENUE 70691 70691 83750 2 46079 46079 7979 393250 393250 157684 157684 235566 false false false false false false LILY DRISKILL FORMER HEAD OF SCHOOL Form 990, Part VI, Section B, Line 11b THE BOARD ASSIGNS RESPONSIBILITY TO THE FINANCE COMMITTEE TO REVIEW THE 990 AND MAKE RECOMMENDATIONS TO THE BOARD TO APPROVE THE TAX RETURN. THE 990 IS AVAILABLE TO ALL BOARD MEMBERS FOR THEIR REVIEW. Form 990, Part VI, Section B, Line 12c BOARD MONITORS POSSIBLE CONFLICTS OF INTEREST AND UPDATES ALL BOARD MEMBERS YEARLY. Form 990, Part VI, Section B, Line 15b BOARD APPOINTS COMMITTEE AND ASSIGNS TASK OF REVIEW AND COMPENSATION OF HEAD OF SCHOOL BASED UPON LOCAL AND REGIONAL DATA. Form 990, Part VI, Section C, Line 19 THE ACADEMY MAKES INFORMATION AVAILABLE UPON WRITTEN REQUEST. Form 990, Part VI, Section A, Line 2 THREE SPA TRUSTEES ARE RELATED TO EACH OTHER AND TWO OF THOSE TRUSTEES ALSO HAVE AN EMPLOYER EMPLOYEE RELATIONSHIP UNRELATED TO SPA. TWO SPA TRUSTEES SERVE ON THE BOARD OF AN UNRELATED BUSINESS CONTROLLED BY A THIRD SPA TRUSTEE. ONE SPA TRUSTEE SERVES AS A TRUSTEE OF AN UNRELATED TRUST THAT IS FOR THE BENEFIT OF ANOTHER SPA TRUSTEE.