RIVERSIDE MILITARY ACADEMY INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- RIVERSIDE MILITARY ACADEMY INC (EIN 58-0616994)
- Tax period
- 2013-06-01 to 2014-05-31
- Filed
- 2014-12-03
- IRS object ID
- 201433379349300318
- Schema version
- 2013v3.0
- 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 F
- Schedule I
- Schedule J
- Schedule K
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-12-03T09:24:05-06:00 | ReturnTs |
| Tax Period End | 2014-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 581729751 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Metcalf Davis CPAs | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3340 Peachtree Road NE Suite 2600 | AddressLine1 |
| City | Atlanta | City |
| State | GA | State |
| ZIP Code | 303261089 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 580616994 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Riverside Military Academy Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RIVE | BusinessNameControlTxt |
| Phone | 7705326251 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 Riverside Drive | AddressLine1 |
| City | Gainesville | City |
| State | GA | State |
| ZIP Code | 30501 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kelly Smith | PersonNm |
| Person Title | Chief Financial Officer | PersonTitleTxt |
| Phone | 6782913366 | PhoneNum |
| Signature | 2014-12-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Susan Hill | PreparerPersonNm |
| PTIN | P00846200 | PTIN |
| Phone | 4042641700 | PhoneNum |
| Preparation | 2014-12-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | James H Benson Sr | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 Riverside Drive | AddressLine1 |
| City | Gainesville | City |
| State | GA | State |
| ZIP Code | 30501 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $37,260,122 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.riversidemilitary.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1907 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | The mission of Riverside Military Academy is to prepare ethical young men of character for success in college and in life through the provision of a rigorous academic program, leadership opportunities, competitive athletics, extensive co-curricular activities, and the structure and discipline inherent in a military college preparatory school environment. | ActivityOrMissionDesc |
| Voting Members Governing Body | 23 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 23 | VotingMembersIndependentCnt |
| Total Employee | 209 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $47,357 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $46,357 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,930,792 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,037,464 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $15,188,393 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $16,045,005 | CYProgramServiceRevenueAmt |
| PY Investment Income | $7,541,141 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,277,573 | CYInvestmentIncomeAmt |
| PY Other Revenue | $849,471 | PYOtherRevenueAmt |
| CY Other Revenue | $852,390 | CYOtherRevenueAmt |
| PY Total Revenue | $25,509,797 | PYTotalRevenueAmt |
| CY Total Revenue | $19,212,432 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,248,003 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,552,561 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,852,279 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,911,060 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $490,992 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $12,214,208 | PYOtherExpensesAmt |
| CY Other Expenses | $11,705,386 | CYOtherExpensesAmt |
| PY Total Expenses | $22,314,490 | PYTotalExpensesAmt |
| CY Total Expenses | $22,169,007 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,195,307 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,956,575 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $115,931,717 | TotalAssetsBOYAmt |
| Total Assets EOY | $111,852,987 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $75,698,625 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $74,114,550 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $40,233,092 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $37,738,437 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The mission of Riverside Military Academy is to prepare ethical young men of character for success in college and in life through the provision of a rigorous academic program, leadership opportunities, competitive athletics, extensive co-curricular activities, and the structure and discipline inherent in a military college preparatory school environment. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $8,463,100 | ExpenseAmt |
| Grant | $2,552,561 | GrantAmt |
| Revenue | $15,649,045 | RevenueAmt |
| Desc | Instructional - Riverside Military Academy (RMA) is an all-boys college preparatory boarding school serving students in grades 7-12. There are approximately 486 cadets from about 30 states and 22 countries. The average class size is 12 students. This individualized attention and highly structured environment prepares the cadets for college and success in many occupational fields. Of the 91 seniors, 84 are attending/were accepted to over 126 different colleges/universities. One cadet is attending the United States Air Force Academy and two cadets are attending the United States Military Academy at West Point. One cadet entered military service. The graduating class received $4.28 million in collegiate scholarships to colleges and universities spanning the United States, Mexico, and the U.A.E. There are a total of 58 faculty members, and 67% of these have advanced degrees. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,070,446 | ExpenseAmt |
| Desc | Athletics - RMA competes in four Junior Varsity and three Prep level sports. The Academy also competes within Region 8-AA of the Georgia High School Association (GHSA) in 12 varsity level sports. The Cross Country team was runner-up in the 2014 GHSA Region 8-AA championships. The Tennis team was undefeated and region 8-AA champions and advanced to the second round of the 2014 GHSA state play-offs. The Rifle team was semi-finalist in the GHSA State championship. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $8,926,839 | ExpenseAmt |
| Revenue | $1,200,993 | RevenueAmt |
| Desc | Student Services - The vast majority of the cadets live on the 206-acre campus. The campus facilities include dormitories, classrooms, a visual and performing arts center, library, gymnasium, an extensive weight-training facility, an indoor rifle range, cafeteria and grill, book store, swimming pool, tennis courts, and lighted athletic fields. The school offers over 30 different clubs and activities for cadets to participate. The school cafeteria provides three meals a day Monday - Friday and two meals on Saturday and Sunday. They serve all of the cadets and approximately 50 members of the faculty and staff. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $19,460,385 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 20 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 209 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 23 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 23 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kelly Smith CPA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7705382189 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 Riverside Drive | AddressLine1 |
| City | Gainesville | City |
| State | GA | State |
| ZIP Code | 30501 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (31 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Lucile Beaver | |||||||
| Emerita | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Kenneth L McKelvey | |||||||
| Chairman | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Bernard M Freeman | |||||||
| Vice Chairman | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Frederick J Kennedy | |||||||
| Immediate Past Chair | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Arnold B Evans | |||||||
| Treasurer | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| S Terry Clontz | |||||||
| Secretary | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Margaret O Blackstock | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Counte L Cooley | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| C Brian Daniel | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Thomas M Finn | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Gregory A Fisher | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| P Alexander Fraser | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Felix A Gonzalez-Canto | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Anthony M Herdener | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Drew W Horner | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Charles A James | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| James D Kalmenson | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Daniel J Kaufman | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| C J Lail Jr | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Richard M Nichols | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| J Allen Nivens Jr | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Daniel G Oakey | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Andrew W Talkington | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| James R Van Arsdale | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Jeffrey S Weiner | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| F Chris Whitlock | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| James H Benson Sr | |||||||
| President | 70.00 | $252,333 | $0 | $16,867 | Yes (X) | ||
| Kelly M Smith | |||||||
| Chief Financial Officer | 47.00 | $116,857 | $0 | $17,616 | Yes (X) | ||
| Amanda Griffin | |||||||
| Vice President of Advancement | 47.00 | $131,573 | $0 | $13,171 | Yes (X) | ||
| Kevin J Jarrard | |||||||
| Commandant | 70.00 | $104,222 | $0 | $3,200 | Yes (X) | ||
| James Robison | |||||||
| Executive Officer | 47.00 | $100,472 | $0 | $14,568 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $705,457 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $65,422 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Flik Independent School Dining | |||||
| PO Box 50196 | Los Angeles | CA | 900740196 | Food Service | $1,573,523 |
| Clark-Maynor LLC | |||||
| 4190 Cleveland Hwy | Gainesville | GA | 30506 | Laundry service | $469,381 |
| Classic City Solutions Inc | |||||
| 1487 Dunlap Road | Winterville | GA | 30683 | Cleaning service | $185,335 |
| Hanover Uniform Company | |||||
| 3501 Marmenco Court | Baltimore | MD | 21230 | Cadet Uniforms | $168,050 |
| J Geyer Advertising | |||||
| PO Box 5595 | Gainesville | GA | 30506 | Clothing | $162,189 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 7 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $1,037,464 | AllOtherContributionsAmt |
| Noncash Contributions | $46,768 | NoncashContributionsAmt |
| Total Contributions | $1,037,464 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition | 611710 | $15,472,598 | $15,472,598 |
| Auxillary Services | 611710 | $395,957 | $395,957 |
| Summer Programs | 611710 | $176,450 | $176,450 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $16,045,005 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,885,303 | TotalRevenueColumnAmt |
| Exclusion | $1,885,303 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $94,584 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $47,227 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $47,357 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $47,357 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $47,357 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $16,669,503 | SecuritiesAmt |
| Other | $6,438 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $17,283,671 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$614,168 | SecuritiesAmt |
| Other | $6,438 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$607,730 | TotalRevenueColumnAmt |
| Exclusion | -$607,730 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,521,825 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $716,792 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $805,033 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $805,033 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,212,432 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,850,038 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $47,357 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,277,573 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,358,111 | TotalAmt |
| Program Services | $2,358,111 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,450 | TotalAmt |
| Program Services | $194,450 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $790,004 | TotalAmt |
| Program Services | $632,163 | ProgramServicesAmt |
| Management And General | $117,180 | ManagementAndGeneralAmt |
| Fundraising | $40,661 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,879,897 | TotalAmt |
| Program Services | $4,723,266 | ProgramServicesAmt |
| Management And General | $852,284 | ManagementAndGeneralAmt |
| Fundraising | $304,347 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $223,970 | TotalAmt |
| Program Services | $182,474 | ProgramServicesAmt |
| Management And General | $21,905 | ManagementAndGeneralAmt |
| Fundraising | $19,591 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $526,811 | TotalAmt |
| Program Services | $426,460 | ProgramServicesAmt |
| Management And General | $56,576 | ManagementAndGeneralAmt |
| Fundraising | $43,775 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $490,378 | TotalAmt |
| Program Services | $395,948 | ProgramServicesAmt |
| Management And General | $94,430 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,960 | TotalAmt |
| Management And General | $1,960 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,560 | TotalAmt |
| Management And General | $26,560 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,413 | TotalAmt |
| Management And General | $64,413 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,850 | TotalAmt |
| Program Services | $24,850 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $253,918 | TotalAmt |
| Management And General | $253,918 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $481,168 | TotalAmt |
| Program Services | $302,001 | ProgramServicesAmt |
| Management And General | $179,167 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,458,131 | TotalAmt |
| Program Services | $1,361,566 | ProgramServicesAmt |
| Management And General | $87,737 | ManagementAndGeneralAmt |
| Fundraising | $8,828 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $129,027 | TotalAmt |
| Program Services | $90,884 | ProgramServicesAmt |
| Management And General | $19,746 | ManagementAndGeneralAmt |
| Fundraising | $18,397 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,537,022 | TotalAmt |
| Program Services | $3,348,758 | ProgramServicesAmt |
| Management And General | $188,264 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,908,691 | TotalAmt |
| Program Services | $2,772,798 | ProgramServicesAmt |
| Management And General | $135,893 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $210,230 | TotalAmt |
| Program Services | $178,889 | ProgramServicesAmt |
| Management And General | $31,341 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Dining | $1,289,853 | $1,289,853 | $0 | $0 |
| Other expense | $683,920 | $639,440 | $42,264 | $2,216 |
| Library, textbooks, and | $392,849 | $295,680 | $43,992 | $53,177 |
| Student Activities | $242,794 | $242,794 | $0 | $0 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,169,007 | TotalAmt |
| Program Services | $19,460,385 | ProgramServicesAmt |
| Management And General | $2,217,630 | ManagementAndGeneralAmt |
| Fundraising | $490,992 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $573,826 | BOYAmt |
| EOY | $466,668 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,145,986 | BOYAmt |
| EOY | $7,810,359 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $985,735 | BOYAmt |
| EOY | $784,300 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $971,146 | BOYAmt |
| EOY | $851,728 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $788,900 | BOYAmt |
| EOY | $842,486 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $111,330,528 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $46,044,122 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,804,531 | BOYAmt |
| EOY | $65,286,406 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,256,273 | BOYAmt |
| EOY | $34,456,677 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,623 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,272,697 | BOYAmt |
| EOY | $1,354,363 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $115,931,717 | BOYAmt |
| EOY | $111,852,987 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,369,174 | BOYAmt |
| EOY | $1,547,030 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $767,868 | BOYAmt |
| EOY | $796,270 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,375,000 | BOYAmt |
| EOY | $68,660,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,000,000 | BOYAmt |
| EOY | $1,000,713 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,186,583 | BOYAmt |
| EOY | $2,110,537 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,698,625 | BOYAmt |
| EOY | $74,114,550 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,915,388 | BOYAmt |
| EOY | $36,036,483 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $733,984 | BOYAmt |
| EOY | $1,113,492 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $583,720 | BOYAmt |
| EOY | $588,462 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,233,092 | BOYAmt |
| EOY | $37,738,437 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $115,931,717 | BOYAmt |
| EOY | $111,852,987 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$2,956,575 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $725,401 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$263,481 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $37,388,896 | BeginningYearBalanceAmt |
| Contributions | $6,672 | ContributionsAmt |
| Investment Earnings Or Losses | $1,930,193 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $3,307,094 | OtherExpendituresAmt |
| End Year Balance | $36,018,667 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $41,444,792 | BeginningYearBalanceAmt |
| Contributions | $145,282 | ContributionsAmt |
| Investment Earnings Or Losses | $3,589,384 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $7,790,562 | OtherExpendituresAmt |
| End Year Balance | $37,388,896 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $48,235,698 | BeginningYearBalanceAmt |
| Contributions | $90,680 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,104,231 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $5,777,355 | OtherExpendituresAmt |
| End Year Balance | $41,444,792 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $49,404,722 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $8,681,959 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $9,850,983 | OtherExpendituresAmt |
| End Year Balance | $48,235,698 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $53,065,449 | BeginningYearBalanceAmt |
| Contributions | $100,000 | ContributionsAmt |
| Investment Earnings Or Losses | $4,870,725 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $8,631,452 | OtherExpendituresAmt |
| End Year Balance | $49,404,722 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.98530 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.01450 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00020 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $762,559 | OtherCostOrOtherBasisAmt |
| Book Value | $762,559 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $94,650,392 | OtherCostOrOtherBasisAmt |
| Depreciation | $34,512,065 | DepreciationAmt |
| Book Value | $60,138,327 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,258,564 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,335,890 | DepreciationAmt |
| Book Value | $2,922,674 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,659,013 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,196,167 | DepreciationAmt |
| Book Value | $1,462,846 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $65,286,406 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Bond Premium | $1,233,254 |
| Accrued bond interest payable | $877,283 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,110,537 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $18,082,948 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $725,401 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$1,930 | OtherRevenueAmt |
| Revenue Not Reported | $723,471 | RevenueNotReportedAmt |
| Revenue Subtotal | $17,359,477 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $64,413 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $1,788,542 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,852,955 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $19,212,432 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $20,577,603 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,025,570 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,025,570 | ExpensesNotReportedAmt |
| Expenses Subtotal | $19,552,033 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $64,413 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $2,552,561 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $2,616,974 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $22,169,007 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | The Academy's endowment consists of three individual funds established for a variety of purposes, including both donor-restricted endowment funds and funds designated by the Board to function as endowments. |
| Part X, Line 2: | The Academy's policy is to record a liability for any tax position taken that is beneficial to the Academy, including any related interest and penalties, when it is more likely than not the position taken by management with respect to a transaction or class of transactions will be overturned by a taxing authority upon examination. Management believes there are no such positions as of May 31, 2014 and 2013 and, accordingly, no liability has been accrued. Generally, taxing authorities may examine a tax return for three years from the date it is filed. At May 31, 2014, tax years ended May 31, 2011, 2012 and 2013 remain open for possible examination by taxing authorities. |
| Part XI, Line 2d - Other Adjustments: | Loss on beneficial interest in perpetual trust -1,930. |
| Part XI, Line 4b - Other Adjustments: | Financial aid 2,552,561. Direct rental expenses -47,227. Cadet Store cost of good sold -716,792. |
| Part XII, Line 2d - Other Adjustments: | Cadet store cost of goods sold 716,792. Direct rental expenses 47,227. Increase in allowance for bad debt 261,551. |
| Part XII, Line 4b - Other Adjustments: | Financial aid 2,552,561. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule E, Part I, Line 3 | FormAndLineReferenceDesc |
| Explanation | The Admissions Application booklet contains the policy and two public communications are made each year in educational publications. Additionally,the policy is on the Academy's website at http://www.riversidemilitary.com/netcommunity/ page.aspx?pid=367#.ULUgQKzLQ60 | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (4 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| Europe | 0 | 0 | Program services | Cadet trip to Germany | $34,950 |
| North America | 0 | 0 | Program services | Recruiting trip | $88 |
| Central America and the Caribbean | 0 | 0 | Program services | Cadet trip to Jamaica | $8,262 |
| East Asia and the Pacific | 0 | 0 | Program services | Recruiting trip | $31,419 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $74,719 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $74,719 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (5 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|---|
| Financial aid | Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas, | 4 | $42,000 |
| Financial aid | Russia & the Newly Independent States - Armenia, Azerbijan, Belarus, | 2 | $16,000 |
| Financial aid | East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, | 8 | $81,000 |
| Financial aid | Europe (Including Iceland & Greenland) | 2 | $20,500 |
| Financial aid | North America | 3 | $34,950 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The financial aid department maintains records to substantiate all amounts given in financial aid. Parents complete an application with financial information on a National Association of Independent Schools form that provides "Expected Family Contribution (EFC)" data. The Director of Admissions reviews the gap between the cost to attend and the EFC. If significant aid is indicated, the question of how much is presented to the CFO and finally to the President for resolution. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Financial aid | GrantTypeTxt |
| Recipient | 231 | RecipientCnt |
| Cash Grant | $2,358,111 | CashGrantAmt |
| Non Cash Assistance | Need-based reduction in tuition costs. | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The financial aid department maintains records to substantiate all amounts given in financial aid. Parents complete an application with financial information on a National Association of Independent Schools form that provides "Expected Family Contribution (EFC)" data. The Director of Admissions reviews the gap between the cost to attend and the EFC. If significant aid is indicated, the question of how much is presented to the CFO and finally to the President for resolution. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | 0 | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | James H Benson Sr | PersonNm |
| Title | President | TitleTxt |
| Base Compensation Filing Org | $226,500 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $25,833 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $15,634 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $1,233 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $269,200 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 1a | FormAndLineReferenceDesc |
| Explanation | The President is provided an on-campus residence for the convenience of the Academy. Additionally, the Academy pays dues totaling $4,113 to the Chattahoochee Country Club and the Kiwanis Club of Gainesville for the President. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| Gainesville Redevelopment Authority | ||||||||
| A | 581520209 | 362896AN2 | 2007-01-23 | $43,370,000 | Refinance revenue bonds from 1999 and 2000 | 0 | 0 | 0 |
| Gainesville Redevelopment Authority | ||||||||
| B | 581520209 | 362896AM4 | 2007-01-23 | $24,225,000 | Refinance revenue bonds from 1999 and 2000 | 0 | 0 | 0 |
| Gainesville Redevelopment Authority | ||||||||
| C | 581520209 | 362896AF9 | 2007-01-23 | $1,400,000 | Refinance revenue bonds from 1999 and 2000 | 0 | 0 | 0 |
| Gainesville Redevelopment Authority | ||||||||
| D | 581520209 | 362896AG7 | 2007-01-23 | $1,555,000 | Refinance revenue bonds from 1999 and 2000 | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)
| Bond ReferenceBondReferenceCd | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|
| A | 2007 | Yes (1) | 0 | Yes (1) | Yes (1) |
| B | 2007 | Yes (1) | 0 | Yes (1) | Yes (1) |
| C | 2007 | Yes (1) | 0 | Yes (1) | Yes (1) |
| D | 2007 | Yes (1) | 0 | Yes (1) | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| C | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| D | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| C | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| D | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | 0 |
| B | 0 |
| C | 0 |
| D | 0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule K Supplental Information | FormAndLineReferenceDesc |
| Explanation | On January 23, 2007, the Gainesville Redevelopment Authority issued "Gainesville Redevelopment Authority Educational Facilities Refunding Revenue Bonds (Riverside Military Academy, Inc. Project) Series 2007" to the Academy. The proceeds from this bond issue were used to refinance revenue bonds issued by the Gainesville Redevelopment Authority in 1999 and 2000. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| Gainesville Redevelopment Authority | ||||||||
| A | 581520209 | 362896AH5 | 2007-01-23 | $1,630,000 | Refinance revenue bonds from 1999 and 2000 | 0 | 0 | 0 |
| Gainesville Redevelopment Authority | ||||||||
| B | 581520209 | 362896AJ1 | 2007-01-23 | $1,715,000 | Refinance revenue bonds from 1999 and 2000 | 0 | 0 | 0 |
| Gainesville Redevelopment Authority | ||||||||
| C | 581520209 | 362896AK8 | 2007-01-23 | $1,800,000 | Refinance revenue bonds from 1999 and 2000 | 0 | 0 | 0 |
| Gainesville Redevelopment Authority | ||||||||
| D | 581520209 | 362896AL6 | 2007-01-23 | $5,955,000 | Refinance revenue bonds from 1999 and 2000 | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)
| Bond ReferenceBondReferenceCd | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | RetiredRetiredAmt |
|---|---|---|---|---|---|---|
| A | 2007 | Yes (1) | 0 | Yes (1) | Yes (1) | |
| B | 2007 | Yes (1) | 0 | Yes (1) | Yes (1) | $1,715,000 |
| C | 2007 | Yes (1) | 0 | Yes (1) | Yes (1) | |
| D | 2007 | Yes (1) | 0 | Yes (1) | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| C | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| D | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| C | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| D | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | 0 |
| B | 0 |
| C | 0 |
| D | 0 |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp (5 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Other goods | 17 | $14,267 | FMV |
| Yes (X) | Materials for | 6 | $14,259 | FMV |
| Yes (X) | Carpet | 1 | $9,751 | FMV |
| Yes (X) | Student suppl | 24 | $7,899 | FMV |
| Yes (X) | Books | 9 | $592 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11 | Prior to filing the Form 990 with the IRS, the Board of Trustees received a copy of the Form 990 electronically. Ten business days were provided for resolving questions and comments before filing the final Form 990 with the IRS. |
| Form 990, Part VI, Section B, line 12c | Employees must disclose any conflicts on an annual basis. |
| Form 990, Part VI, Section B, line 15a | The board reviews and approves compensation for the President. |
| Form 990, Part VI, Section C, line 18 | All information returns are available upon request. |
| Form 990, Part VI, Section C, line 19 | All governing documents are available from the organization upon request. |
| Form 990, Part XI, line 9: | Unrealized loss on beneficial interest in perpetual trust -1,930. Increase in allowance for bad debt expense -261,551. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Riverside Military Academy Foundation Inc | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 Riverside Drive | AddressLine1 |
| City | Gainesville | City |
| State | GA | State |
| ZIP Code | 30501 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 464243684 | EIN |
| Primary Activities | Raise and receive funds for the support of Riverside Military Academy | PrimaryActivitiesTxt |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | Line 11a, I | PublicCharityStatusTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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