PINE SCHOOL INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- PINE SCHOOL INC (EIN 59-1276282)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-15
- IRS object ID
- 201411359349301951
- 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 G
- Schedule I
- Schedule J
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-05-15T08:14:34-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 651083521 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Holyfield & Thomas LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 Butler Street | AddressLine1 |
| City | West Palm Beach | City |
| State | FL | State |
| ZIP Code | 33407 | 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 | 591276282 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Pine School Inc | BusinessNameLine1 |
| Business Name Line2 | F/K/A St Michaels Independent School | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | PINE | NameControl |
| Phone | 7726757005 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12350 SE Federal Highway | AddressLine1 |
| City | Hobe Sound | City |
| State | FL | State |
| ZIP Code | 33455 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MICHAEL BAUM | Name |
| Title | Chairman | Title |
| Phone | 7726757005 | Phone |
| Date Signed | 2014-05-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | David J Thomas | Name |
| PTIN | P00002419 | PTIN |
| Phone | 5616896000 | Phone |
| Self Employed | X | SelfEmployed |
| 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 | Michael Baum | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12350 SE Federal Highway | AddressLine1 |
| City | Hobe Sound | City |
| State | FL | State |
| ZIP Code | 33455 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 9443198 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.thepineschool.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1969 | YearFormation |
| State Legal Domicile | FL | StateLegalDomicile |
| Activity Or Mission Description | The Pine School, inc. is a non-profit, nondenominational day school providing a college preparatory education to children ages 3 years old through grade 12. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 32 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 32 | NbrIndependentVotingMembers |
| Total Nbr Employees | 109 | TotalNbrEmployees |
| Total Nbr Volunteers | 350 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 515362 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 568565 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 6431688 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 7675819 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -289535 | InvestmentIncomePriorYear |
| Investment Income Current Year | 2622 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 931828 | OtherRevenuePriorYear |
| Other Revenue Current Year | 904480 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 7589343 | TotalRevenuePriorYear |
| Total Revenue Current Year | 9151486 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1176359 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 5090445 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 4617705 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 104109 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 4674748 | OtherExpensePriorYear |
| Other Expenses Current Year | 3267390 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 9765193 | TotalExpensesPriorYear |
| Total Expenses Current Year | 9061454 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -2175850 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 90032 | RevenuesLessExpensesCY |
| Total Assets BOY | 1637789 | TotalAssetsBOY |
| Total Assets EOY | 1609199 | TotalAssetsEOY |
| Total Liabilities BOY | 2540494 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 2421872 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -902705 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -812673 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | The mission of the Pine School is to promote academic excellence within a challenging, supportive, and moral environment that fosters the development of mind, body, and spirit. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 7399241 | Expense |
| Grants | 1176359 | Grants |
| Revenue | 7675819 | Revenue |
| Description | The Pine School is a college preparatory nonsectarian day school which provides a superior college preparatory education for children of pre-school age through 12th grade by providing instruction and student activities. Average enrollment is over 500 students. Accomplishments include:Two scholarship programs-the "Pine School Scholarship Program" is awarded to students judged to be academically strong. The "patriot scholarship program" is awarded to students of veterans and qualify on a financial needs basis.Academic program-staffed by learning specialists that develop a child's learning profile which includes the student's strengths and natural interests. The student support team develops a plan that matches the student's specific academic ability, developmental level and intellectual potential.Fine arts program-The Pine School is passionate about arts education. We believe that every student who attends our school should have a chance to develop their artistic talents. We encourage creativity and collaboration and will continue to offer opportunities for our students to contribute to our school and community through their artistic expressions.Athletic program-The Pine School athletic program emphasizes the value of physical activity, good sportsmanship, fitness for life, and the joy of athletic competition.Other events and accomplishments include food fairs, book fairs, concerts, golf tournament, fund raising auctions, etc. | Description |
| Total Program Service Expense | 7399241 | 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 | 1 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | 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 | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | 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 | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | 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 | 0 | 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 | 48 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 109 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| 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 | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 32 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 32 | 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 | 1 | 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 | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| 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 |
| States Where Copy Of Return Is Filed | FL | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Larry Pittman | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7726757005 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12350 SE Federal Highway | AddressLine1 |
| City | Hobe Sound | City |
| State | FL | State |
| ZIP Code | 33455 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (35 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| Michael Baum | ||||||
| Chairman | 4.00 | X | X | 0 | 0 | 0 |
| Debbie Textor | ||||||
| Vice Chairman | 4.00 | X | X | 0 | 0 | 0 |
| Michael DiEgidio | ||||||
| Secretary | 4.00 | X | X | 0 | 0 | 0 |
| Ottie McCullum III | ||||||
| Treasurer | 2.00 | X | X | 0 | 0 | 0 |
| Michael Mortell | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| Bridget Baratta | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| Cris Brandon | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| Leslie Davies | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| John Freenan | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| Greg Gardner | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| Kate Gilbert | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| Jeff Hardin | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| Jim Hauslein | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| Dr Marianne Ireland | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| Robert Leidy | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| Stephen Leighton | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| John Loesser | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| Don Mader | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| Ted Mortell | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| Heather Posey | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| Chad Quist | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| Alex Ralicki | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| Mary Reynolds | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| Paul Shirley | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| Ramsey Small | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| Lisa Afshar | ||||||
| Ex-Officio | 2.00 | X | 0 | 0 | 0 | |
| Carla Lucas | ||||||
| Ex-Officio | 2.00 | X | 0 | 0 | 0 | |
| Dale Hudson | ||||||
| Trustee Emeritus | 2.00 | X | 0 | 0 | 0 | |
| Alita Reed | ||||||
| Trustee Emeritus | 2.00 | X | 0 | 0 | 0 | |
| Robert Rimer | ||||||
| Trustee Emeritus | 2.00 | X | 0 | 0 | 0 | |
| Stuart Tenney | ||||||
| Trustee Emeritus | 2.00 | X | 0 | 0 | 0 | |
| Lynda Whitfield | ||||||
| Trustee Emeritus | 2.00 | X | 0 | 0 | 0 | |
| Casey Cummings | ||||||
| Trustee Emeritus | 2.00 | X | 0 | 0 | 0 | |
| Stephen Mandell | ||||||
| Headmaster | 40.00 | X | 221000 | 0 | 2019 | |
| Phyllis B Parker | ||||||
| Head of School | 40.00 | X | 114562 | 0 | 4583 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 335562 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 6602 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 81274 | FundraisingEvents |
| All Other Contributions | 487291 | AllOtherContributions |
| Noncash Contributions | 166521 | NoncashContributions |
| Total Contributions | 568565 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Tuition & Fees Revenue | Description |
| Business Code | 611600 | BusinessCode |
| Total Revenue Column | 7675819 | TotalRevenueColumn |
| Related Or Exempt Function Income | 7675819 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 7675819 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2622 | TotalRevenueColumn |
| Exclusion | $2,622 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 15340 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 15340 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 290449 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 81274 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 270242 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 20207 | TotalRevenueColumn |
| Exclusion | $20,207 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 15746 | GrossSalesOfInventory |
| Cost Of Goods Sold | 6130 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9616 | TotalRevenueColumn |
| Exclusion | $9,616 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount |
|---|---|---|---|
| Auxiliary Income | 611710 | 585271 | $585,271 |
| Agency Revenues | 611710 | 179319 | $179,319 |
| Other Revenues | 611710 | 60067 | $60,067 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 50000 | TotalRevenueColumn |
| Exclusion | $50,000 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 874657 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9151486 | TotalRevenueColumn |
| Related Or Exempt Function Income | 7675819 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $907,102 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1176359 | Total |
| Program Services | 1176359 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 158183 | Total |
| Program Services | 131369 | ProgramServices |
| Management And General | 23847 | ManagementAndGeneral |
| Fundraising | 2967 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3817255 | Total |
| Program Services | 3170173 | ProgramServices |
| Management And General | 575474 | ManagementAndGeneral |
| Fundraising | 71608 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 80836 | Total |
| Program Services | 67133 | ProgramServices |
| Management And General | 12187 | ManagementAndGeneral |
| Fundraising | 1516 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 252907 | Total |
| Program Services | 210037 | ProgramServices |
| Management And General | 38126 | ManagementAndGeneral |
| Fundraising | 4744 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 308524 | Total |
| Program Services | 256226 | ProgramServices |
| Management And General | 46511 | ManagementAndGeneral |
| Fundraising | 5787 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5070 | Total |
| Management And General | 5070 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26019 | Total |
| Management And General | 26019 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31843 | Total |
| Management And General | 31843 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 320907 | Total |
| Management And General | 320907 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 817 | Total |
| Management And General | 817 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27953 | Total |
| Program Services | 27953 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 230974 | Total |
| Management And General | 230974 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| Teaching/School Supplie | 728884 | 728884 | |
| Lunch Program | 459943 | 459943 | |
| Repairs & Maintenance | 342042 | 322995 | 19047 |
| Electric | 224657 | 224657 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 868281 | Total |
| Program Services | 623512 | ProgramServices |
| Management And General | 227282 | ManagementAndGeneral |
| Fundraising | 17487 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9061454 | Total |
| Program Services | 7399241 | ProgramServices |
| Management And General | 1558104 | ManagementAndGeneral |
| Fundraising | 104109 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 126 | BOY |
| EOY | 200 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1249599 | BOY |
| EOY | 1201570 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 155373 | BOY |
| EOY | 100000 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27905 | BOY |
| EOY | 102895 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 57074 | BOY |
| EOY | 72016 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 651914 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 553076 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 114032 | BOY |
| EOY | 98838 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33680 | BOY |
| EOY | 33680 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1637789 | BOY |
| EOY | 1609199 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 350079 | BOY |
| EOY | 408442 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2118473 | BOY |
| EOY | 1981170 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40000 | BOY |
| EOY | 30000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31942 | BOY |
| EOY | 2260 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2540494 | BOY |
| EOY | 2421872 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -1159014 | BOY |
| EOY | -1125233 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 256309 | BOY |
| EOY | 312560 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -902705 | BOY |
| EOY | -812673 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1637789 | BOY |
| EOY | 1609199 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 90032 | ReconcilationRevenueExpenses |
| 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 | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Protection Of Natural Habitat | X | ProtectionOfNaturalHabitat |
| Preservation Of Open Space | X | PreservationOfOpenSpace |
| Written Policy Monitoring | 0 | WrittenPolicyMonitoring |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 26755 | OtherCostOrOtherBasis |
| Depreciation | 15862 | Depreciation |
| Book Value | 10893 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 107786 | OtherCostOrOtherBasis |
| Depreciation | 30105 | Depreciation |
| Book Value | 77681 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 517373 | OtherCostOrOtherBasis |
| Depreciation | 507109 | Depreciation |
| Book Value | 10264 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 98838 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Leases Payable | Description |
| Amount | $2,260 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2260 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 8138637 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 627 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | 162882 | OtherRevenues |
| Revenue Not Rptd F990 | 163509 | RevenueNotRptdF990 |
| Revenue Subtotal | 7975128 | RevenueSubtotal |
| Other Revenues Not Included | 1176358 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 1176358 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 9151486 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 8048605 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 627 | DonatedServicesUseOfFacilities |
| Other Expenses Included | 162883 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 163510 | ExpensesNotRptdF990 |
| Expenses Subtotal | 7885095 | ExpensesSubtotal |
| Other Expenses Not Included | 1176359 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 1176359 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 9061454 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Description of Uncertain Tax Positions Under FIN 48: | Part X, Line 2: | During fiscal year 2011, the School adopted FASB ASC 740-10, Accounting for Uncertainty in Income Taxes. This pronouncement seeks to reduce the diversity in practice associated with certain aspects of measurement and recognition in accounting for income taxes. It prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position which an entity takes or expects to take in a tax return. An entity may only recognize or continue to recognize tax positions which meet a "more likely than not" threshold. The School assesses its income tax positions based on management's evaluation of the facts, circumstances and information available at the reporting date. The School uses the prescribed "more likely than not" threshold when making its assessment. At adoption, the School did not record any cumulative effect adjustment, and the School did not accrue any interest expense or penalties related to tax positions. There are currently no open federal or state tax years under audit. There is currently no unrelated business taxable income for tax year 2011. |
| Part XI, Line 2d - Other Adjustments: | Special Fundraising Event Expenses 141,412. Cost of Goods Sold 6,130. Rental Expenses 15,340. | |
| Part XI, Line 4b - Other Adjustments: | Tuition Discounts 1,176,359. Rounding -1. | |
| Part XII, Line 2d - Other Adjustments: | Special Fundraising Event Expenses 141,413. Cost of Goods Sold 6,130. Rental Expenses 15,340. | |
| Part XII, Line 4b - Other Adjustments: | Tuition Discounts 1,176,359. |
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 | The school places a newspaper ad prior to the registration of the students for the upcoming school year which includes a statement to the effect the enrollment policies are nondiscriminatory as to race, creed, national origin or gender. | Explanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Auction | NameOfEvent1 |
| Gross Receipts Event1 | 210102 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 81274 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 128828 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 208149 | OtherDirectExpensesEvent1 |
| Name Of Event2 | Other Events | NameOfEvent2 |
| Gross Receipts Event2 | 161621 | GrossReceiptsEvent2 |
| Gross Revenue Event2 | 161621 | GrossRevenueEvent2 |
| Other Direct Expenses Event2 | 62092 | OtherDirectExpensesEvent2 |
| Gross Receipts Total | 371723 | GrossReceiptsTotal |
| Charitable Contributions Total | 81274 | CharitableContributionsTotal |
| Gross Revenue Total Events | 290449 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 270241 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 270241 | DirectExpenseSummaryEvents |
| Net Income Summary | 20208 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|
| Tuition Discounts | 26 | 245539 |
| Financial Aid and Scholarships | 110 | 930820 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | X | CompensationSurvey |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Stephen Mandell | NamePerson |
| Title | Headmaster | Title |
| Base Compensation Filing Org | 221000 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 2019 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 0 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 223019 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 13 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 21815 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Estimate | MethodOfDeterminingRevenues |
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 2 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 21663 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Public Exchange | MethodOfDeterminingRevenues |
Food Inventory FoodInventory
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 8 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 7563 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Retail Value | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable (6 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | Entertainment Tickets | 94 | 86824 | Retail Value |
| X | Misc. Houshold Goods | 1 | 8735 | Thrift Store Value |
| X | Printed Literature | 12 | 8458 | Retail Value |
| X | Gardening Supplies | 1 | 6038 | Retail Value |
| X | Auto Supplies | 4 | 430 | Retail Value |
| X | Jewelry | 7 | 1446 | Retail Value |
| 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 | An auctioneer was hired. "Bid Pal", a digital auction software was used to process all purchases. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Form 990, Part VI, Section A, line 6 | The Pine School is a not-for-profit school governed by a board of trustees. | |
| Form 990, Part VI, Section B, line 11 | A copy of form 990 is not made available to the board of directors before filing. | |
| Form 990, Part VI, Section B, line 12c | The governance committee and executive committee monitor and enforce the policy. | |
| Form 990, Part VI, Section B, line 15 | The compensation levels are determined by the board using the national association of independent schools compensation records as a benchmark. | |
| Form 990, Part VI, Section C, line 19 | The organization makes its governing documents and financial statement etc. Available upon request. | |
| part xii line 2b | The audit report is reviewed at the annual audit report review meeting as presented by the independent auditor. The process has not changed from the prior year. | AUDIT REPORT REVIEW PROCESS |
| PAGE 1 LINE 6 | The number of volunteers (350) does not include the number of uncompensated members of the board. They are show separately on page one and labeled independent members of the board. | NUMBER OF VOLUNTEERS |
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