2014-01-09T16:31:42-06:00 2013-06-30 BARNES BROCK CORNWELL & HEILMAN PLC PO BOX 237 WINDSOR VA 23487 990 2012-07-01 540760977 TIDEWATER ACADEMY INC TIDE 7578995401 PO BOX 536 WAKEFIELD VA 23888 SARAH P SAVEDGE 7578995401 2013-11-08 true ROSSIE E BROCK JR 7572429271 2013-11-27 2012 2015-11-30 17:44:51Z SARAH P SAVEDGE PO BOX 536 WAKEFIELD VA 23888 1614696 false X WWW.TAWARRIORS.ORG X 1964 VA TIDEWATER ACADEMY PROVIDES ITS STUDENTS A COLLEGE PREPARATORY EDUCATION THAT FOSTERS A LIFELONG LOVE OF LEARNING WHILE INSTILLING THE CORE VALUES OF FAMILY, COMMUNITY AND GOOD CITIZENSHIP, BEST PREPARING THEM FOR THE CHALLENGES OF AN EVER CHANGING WORLD. 6 6 65 25 0 56852 505793 980877 914435 55617 82174 73590 1119903 1549435 4200 5845 0 1040639 870011 0 0 452472 410018 1497311 1285874 -377408 263561 1468161 1473284 1035046 630965 433115 842319 X TIDEWATER ACADEMY PROVIDES ITS STUDENTS A COLLEGE PREPARATORY EDUCATION THAT FOSTERS A LIFELONG LOVE OF LEARNING WHILE INSTILLING THE CORE VALUES OF FAMILY, COMMUNITY AND GOOD CITIZENSHIP, BEST PREPARING THEM FOR THE CHALLENGES OF AN EVER CHANGING WORLD. false false 963059 5845 PROVIDED PRIVATE SCHOOL FOR APPROXIMATELY 154 STUDENTS 963059 true true false false false false false false false false true false false false false true true true true false false false false false true false false false true false false false false false true false false false true false false false false true false false false true 3 0 true 65 true false false false false false false X 6 6 false false false false false false false true true false false true false false false false false false X X TIDEWATER ACADEMY INC 8048995401 217 CHURCH STREET WAKEFIELD VA 23888 SARAH P SAVEDGE 2.50 X X 0 0 0 G HENRY GOODRICH 2.50 X X 0 0 0 MARTHA BURTON 2.50 X 0 0 0 CLINTON B FAISON 2.50 X 0 0 0 RAY PHILLIPS 2.50 X 0 0 0 WILLIAM D SCOTT 2.50 X X 0 0 0 RODNEY L TAYLOR 40.00 X 66875 0 6825 66875 6825 false false false 505793 70310 505793 TUITION 611710 873179 873179 ACTIVITY ACCOUNTS 611710 39889 39889 TEXTBOOKS 611710 1367 1367 914435 4950 4950 4950 4950 71450 15833 55617 55617 55617 116384 49428 66956 66956 MISCELLANEOUS 611710 1684 1684 1684 1549435 931847 111795 5845 5845 66875 66875 686599 530013 156586 16397 12626 3771 42151 32456 9695 57989 44652 13337 14459 14459 31858 31858 93651 93651 39731 39731 79423 19205 60218 ATHLETIC DEPT. EXPENSE 41625 41625 TRANSPORTATION 30620 30620 BAD DEBTS 29818 29818 INSURANCE 25018 25018 23815 23815 1285874 963059 322815 0 56839 82772 2621126 1230614 1411322 1390512 1468161 1473284 176143 197200 20885 33175 838018 400590 1035046 630965 X 341112 736641 92003 105678 433115 842319 1468161 1473284 X 263561 145643 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 50560 50560 1918374 578422 1339952 652192 652192 1390512 1730831 181396 181396 1549435 1549435 1321627 35753 35753 1285874 1285874 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X TIDEWATER ACADEMY, INC. AND TIDEWATER ACADEMY FOUNDATION, INC. ARE BOTH EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. INTERNAL REVENUE CODE SECTION 513(A) DEFINES AN UNRELATED TRADE OR BUSINESS OF AN UNEXEMPT ORGANIZATION AS ANY TRADE OR BUSINESS WHICH IS NOT SUBSTANTIALLY RELATED TO THE EXERCISE OR PERFORMANCE OF ITS EXEMPT PURPOSE. CURRENTLY THE SCHOOL HAS NO OBLIGATION FOR ANY UNRELATED BUSINESS INCOME TAX. THE SCHOOL BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS; HOWEVER, ANY PENALTIES AND INTEREST INCURRED AS A RESULT OF UNCERTAIN TAX POSITIONS WOULD BE RECORDED IN GENERAL ADMINISTRATION. THE SCHOOL'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) FOR 2012, 2011, AND 2010 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 2D TRANSFER FROM RELATED ENTITY 145,643 FUNDRAISING EXPENSE 49,428 CHANGE IN TEMPORARILY RESTRICTED NET ASSETS -13,675 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSE 49,428 CHANGE IN TEMPORARILY RESTRICTED NET ASSETS -13,675 true true true true true true true false false false false false false false false false false true PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION SCHEDULE E LINE 3 TIDEWATER ACADEMY ADMITS STUDENTS OF ANY RACE COLOR NATIONAL OR ETHNIC ORIGIN TO ALL THE RIGHTS PRIVILEGES PROGRAMS AND ACTIVITIES ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE COLOR NATIONAL OR ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES ADMISSIONS POLICIES OR THE ATHLETIC AND OTHER SCHOOLADMINISTERED PROGRAMS GALA AUCTION 52556 52556 2187 DELI 14891 14891 11390 4 43279 43279 34612 110726 110726 48189 48189 62537 false SCHOLARSHIP 2 5845 RODNEY TAYLOR HEADMASTER OF SCHOOL 6825 TUITION X 4 70310 FAIR MARKET VALUE false false false ORGANIZATION'S MISSION FORM 990 - ORGANIZATION'S MISSION TIDEWATER ACADEMY PROVIDES ITS STUDENTS A COLLEGE PREPARATORY EDUCATION THAT FOSTERS A LIFELONG LOVE OF LEARNING WHILE INSTILLING THE CORE VALUES OF FAMILY, COMMUNITY AND GOOD CITIZENSHIP, BEST PREPARING THEM FOR THE CHALLENGES OF AN EVER CHANGING WORLD. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B COPY OF FORM 990 IS REVIEWED AT DIRECTOR'S MEETING GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, POLICY STATEMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE ACADEMY'S OFFICES RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 TRANSFER FROM RELATED ENTITY 145,643 FUNDRAISING EXPENSE 49,428 CHANGE IN TEMPORARILY RESTRICTED NET ASSETS -13,675 FUNDRAISING EXPENSE -49,428 CHANGE IN TEMPORARILY RESTRICTED NET ASSETS 13,675 OTHER CHANGES IN NET ASSETS EXPLANATION FORM 990, PART XI, LINE 9 145,643 TRANSFER FROM RELATED PARTY TIDEWATER ACADEMY FOUNDATION INC 217 CHURCH STREET WAKEFIELD VA 23888 510423090 CAPITAL VA 501C3 PF N/A false false false true false false false false false false false false false true true true false false false true TIDEWATER ACADEMY FOUNDATION INC Q 145643 ACTUAL