2014-10-14T14:13:51-05:00 2014-05-31 741154721 LONG CHILTON LLP 402 E TYLER AVE HARLINGEN TX 785509122 990 2013-06-01 741507957 MARINE MILITARY ACADEMY INC MARI 9564236006 320 IWO JIMA BLVD HARLINGEN TX 78550 JOHN D BUTLER EDD BUSINESS MANAGER 9564236006 2014-10-06 true QUENTIN ANDERSON CPA P01293122 9564233765 2014-10-14 2013 2015-11-30 17:44:51Z ROBERT G HILL 320 IWO JIMA BLVD HARLINGEN TX 78550 21133140 false X WWW.MMA-TX.ORG X 1963 TX THE ACADEMY IS A BOARDING SCHOOL PROVIDING COLLEGE PREPARATORY EDUCATION FOR YOUNG MEN GRADES 8-12, DEVELOPING THESE YOUNG MEN INTO DISCIPLINED, MORALLY STRONG, COLLEGE READY YOUNG MEN PREPARED FOR RESPONSIBLE LEADERSHIP. MARINE MILITARY ACADEMY'S MISSION IS TO INSTILL IN YOUNG PERSONS LOYALTY TO THEIR COUNTRY AND DEDICATION TO THE IDEALS OF LIBERTY AND TO ENCOURAGE THE DEVELOPMENT OF INTELLECTUAL EXCELLENCE, LEADERSHIP, SELF-DISCIPLINE, PHYSICAL STAMINA, AND MORAL CHARACTER THROUGH PROGRAMS AND ACTIVITIES CREATED AND CONDUCTED IN THE FULL SPIRIT OF THE UNITED STATES MARINE CORPS. 21 21 169 59 0 988696 1573331 10125162 10868836 1397729 496485 125199 75915 12636786 13014567 541550 630678 0 5078096 5216226 0 294762 5460472 5867610 11080118 11714514 1556668 1300053 44953457 47600201 3844864 4016377 41108593 43583824 X THE ACADEMY IS A BOARDING SCHOOL PROVIDING COLLEGE PREPARATORY EDUCATION FOR YOUNG MEN GRADES 8-12, DEVELOPING THESE YOUNG MEN INTO DISCIPLINED, MORALLY STRONG, COLLEGE READY YOUNG MEN PREPARED FOR RESPONSIBLE LEADERSHIP. MARINE MILITARY ACADEMY'S MISSION IS TO INSTILL IN YOUNG PERSONS LOYALTY TO THEIR COUNTRY AND DEDICATION TO THE IDEALS OF LIBERTY AND TO ENCOURAGE THE DEVELOPMENT OF INTELLECTUAL EXCELLENCE, LEADERSHIP, SELF-DISCIPLINE, PHYSICAL STAMINA, AND MORAL CHARACTER THROUGH PROGRAMS AND ACTIVITIES CREATED AND CONDUCTED IN THE FULL SPIRIT OF THE UNITED STATES MARINE CORPS. false false 6527660 630678 11033724 MARINE MILITARY ACADEMY'S COLLEGE PREPARATORY BOARDING SCHOOL FOR YOUNG MEN IN GRADES 8 - 12 SERVED 272 ACADEMIC YEAR CADETS AND 388 SUMMER CAMPERS DURING THE YEAR ENDED MAY 31, 2014. CADETS STUDY THE ACADEMIC CORE DISCIPLINES OF ENGLISH, MATHEMATICS, SOCIAL SCIENCE, SCIENCE, AND FOREIGN LANGUAGE IN CLASSES WITH AN AVERAGE STUDENT TEACHER RATIO OF 12 TO 1 TO ENCOURAGE INDIVIDUAL ATTENTION. ELECTIVE COURSES AND ADVANCED PLACEMENT AND DUAL ENROLLMENT COURSES CHALLENGE CADETS WITH ADDITIONAL STUDY. THE ACADEMY OFFERS FOUR YEARS OF MANDARIN LANGUAGE AND AN AEROSPACE PROGRAM THAT OFFERS THE OPPORTUNITY FOR A CADET TO OBTAIN HIS PILOT'S LICENSE. THE 60 GRADUATES OF THE CLASS OF 2014 AS WELL AS 4 POSTGRADUATES EARNED ADMISSION TO FOUR-YEAR COLLEGES/UNIVERSITIES AND TWO-YEAR PROGRAMS OR ENTERED MILITARY SERVICE. IN 2013-2014, THE ACADEMY HAD 11 CADETS EARN QUALIFYING SCORES ON THE VARIOUS ADVANCED PLACEMENT EXAMS, AND 6 CADETS EARNED A TOTAL OF 33 COLLEGE CREDIT HOURS THROUGH DUAL ENROLLMENT. ALL CADETS PARTICIPATE IN AN EXTRACURRICULAR ACTIVITY, AND PHYSICAL FITNESS IS A PRIORITY. THE ACADEMY DEVELOPS DISCIPLINED, MORALLY STRONG, COLLEGE READY YOUNG MEN WHO ARE PREPARED FOR RESPONSIBLE LEADERSHIP. ALL EXPENSES ARE ATTRIBUTABLE TO THE SCHOOL. 6527660 true true false false false false false false false true true false false true true true true false true true false false false false true false false false true false true false false false false false true false false false false true false false false false false false false false true 54 0 true 169 true false false false false false true true false false false false X 21 21 true false false false false false false true true false false true true true true true true true true false X ROBERT G HILL 9564236006 320 IWO JIMA BLVD HARLINGEN TX 78550 VELMA BOWMAN TRUSTEE 1.00 X 0 0 0 MICHAEL P BRADLEY TRUSTEE 1.00 X 0 0 0 JERRY C DAVIS TRUSTEE 1.00 X 0 0 0 JAMES B EZELL TRUSTEE 1.00 X 0 0 0 ALFRED M GRAY JR CHANCELLOR 1.00 X X 0 0 0 G F ROBERT HANKE TRUSTEE 1.00 X 0 0 0 ROBERT A LUTZ V. CHAIR 1.00 X X 0 0 0 CRAIG MATTESON TRUSTEE 1.00 X 0 0 0 ROBERT B DUNKIN TRUSTEE 1.00 X 0 0 0 JOHN C MCCORMACK TRUSTEE 1.00 X 0 0 0 ANTHONY J MCINTYRE TRUSTEE 1.00 X 0 0 0 JOE W POLLARD CO-CHAIRMAN 1.00 X X 0 0 0 JOE E SHARP TRUSTEE 1.00 X 0 0 0 ROBERT JAMES TRUSTEE 1.00 X 0 0 0 THOMAS E KOLONGOWSKI TRUSTEE 1.00 X 0 0 0 STUART PILTCH TRUSTEE 1.00 X 0 0 0 JOHN SASSO TRUSTEE 1.00 X 0 0 0 JOSEPH F WEBER CO-CHAIRMAN 1.00 X X 0 0 0 ROSALIND REDFERN GROVER TRUSTEE 1.00 X 0 0 0 DAVID MEYER TRUSTEE 1.00 X 0 0 0 RICHARD MOXLEY TRUSTEE 1.00 X 0 0 0 ROBERT HILL SUPERINTENDE 50.00 X 107395 0 11651 JOHN D BUTLER BUS MGR/DEAN 40.00 X 88976 0 27797 196371 39448 1 false false false SECHRIST-HALL COMPANY PO BOX 2347 HARLINGEN TX 78551 BUILDINGG/RENOV 253694 BRAND EXTRACT 7026 OLD KATY RD 210 HOUSTON TX 77024 MARKETING CONSU 122023 JOHNSON CONTROLS INC PO BOX 730068 DALLAS TX 75373 BUILDING/RENOVA 102876 3 78233 1495098 29176 1573331 TUITION AND FEES 611600 9105428 9105428 SUMMER & LEADERSHIP PROGRAMS 611600 1644705 1644705 OTHER INCOME 611600 118703 118703 10868836 422004 422004 7416264 500 7284764 57519 131500 -57019 74481 74481 26519 78233 41011 -14492 -14492 825686 735279 90407 90407 13014567 11033724 407512 630678 630678 218344 218344 4295757 3405768 737247 152742 111001 79799 24415 6787 250137 169758 76921 3458 340987 257151 71792 12044 7208 7208 33700 33700 90013 90013 148616 116312 32304 641336 582898 10038 48400 283241 66544 166760 49937 115574 115574 1563541 1563541 307129 134939 150796 21394 10019 8530 1489 918374 918374 139956 139956 FOOD & DINING HALL 653155 653155 MILITARY/STUDENT RESIDENT 417350 173106 244244 UNCOLLECTIBLE ACCOUNTS 255541 255541 DESIGNATED GIFT EXPENSE 77432 77432 205425 133448 71977 11714514 6527660 4892092 294762 86308 415208 5210475 5268979 368561 430186 95732 128938 26 8 2697 6079 812174 986262 87224 235419 36728201 17518797 19714418 19209404 12971652 15077352 5604190 5842366 44953457 47600201 1172158 1275727 861639 1217674 1633802 1344280 177265 178696 3844864 4016377 X 19216605 20659570 4363488 5375281 17528500 17548973 41108593 43583824 44953457 47600201 1300053 928768 246410 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14682964 449662 1344664 630678 122341 90013 15634258 13834901 134934 1865677 541550 526170 84828 14682964 14481501 338514 -443126 475200 -14894 81682 13834901 13042961 255521 1668091 374550 32811 77711 14481501 11167595 1043219 1175659 128500 137642 77370 13042961 0.15140 0.57700 0.27160 true false 6000 141707 147707 26404302 12346876 14057426 5875698 5171921 703777 4300494 4300494 19209404 INVEST IN MARINE MILITARY FOUNDATION 5807374 UNAMORTIZED LONGTERM DEBT ISSUE COST 34992 5842366 SEC 457(B) WAGE DEFERRAL PLAN 130413 ANNUITY OBLIGATIONS PAYABLE 48283 178696 X 14230756 928768 246410 1175178 13055578 -41011 -41011 13014567 11755525 41011 41011 11714514 11714514 SCHEDULE D, PAGE 2, PART V, LINE 4 INTENDED USES OF ENDOWMENT FUNDS ARE TO PROVIDE SCHOLARSHIPS FOR STUDENTS TO ATTEND THE MARINE MILITARY ACADEMY, TO SUPPORT THE OPERATIONS OF THE MARINE MILITARY ACADEMY, AND TO PROVIDE FUNDS FOR PAYMENT OBLIGATIONS FROM CHARITABLE GIFT ANNUITY AGREEMENTS. SCHEDULE D, PAGE 3, PART X THE ACADEMY QUALIFIES AS A TAX-EXEMPT ORGANIZAION UNDER SECTION 503(C)(3) OF THE INTERNAL REVENUE CODE AND THEREFORE HAS NO PROVISION FOR FEDERAL INCOME TAXES. IN ADDITION, THE ACADEMY QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 270(B)(1)(A)(II) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A). EFFECTIVE JANUARY 1, 2010, THE ACADEMY ADOPTED THE PROVISIONS OF ACCOUNTING FOR UNCERTAIN TAX POSITIONS UNDER THE FASB ACCOUNTING STANDARDS CODIFICATION. THESE PROVISIONS PRESCRIBE A RECOGNITION THRESHOLD OF MORE LIKELY THAN NOT, AND A MEASUREMENT ATTRIBUTE FOR ALL TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETRN, IN ORDER FOR THOSE TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL SATEMENTS. AS OF MAY 31, 2014, THE ACADEMY REPORTS NO UNCERTAIN TAX POSITIONS AND THEREFORE HAS NOT RECORDED ANY UNRECOGNIZED TAX BENEFITS OR LIABILITIES. SCHEDULE D, PAGE 4, PART XI, LINE 2D NET CHANGE IN INTEREST IN AFFILIATED ORGANIZATION 246,410 SCHEDULE D, PAGE 4, PART XI, LINE 4B FUNDRAISING EVENT DIRECT EXPENSES -41,011 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EVENT DIRECT EXPENSES 41,011 SCHEDULE D, PAGE 4, PART XIII NET CHANGE IN INTEREST IN AFFILIATED ORGANIZATION THE MARINE MILITARY ACADEMY FOUNDATION (THE MMA FOUNDATION) WAS FOUNDED JANUARY 9, 2007, AS A TEXAS NON-PROFIT CORPORATION. IT IS OPERATED EXCLUSIVELY FOR THE BENEFIT OF MARINE MILITARY ACADEMY, INC. (THE ACADEMY). THE MMA FOUNDATION BYLAWS PROVIDE THAT THE ACADEMY SELECT A MINORITY OF MMA FOUNDATION BOARD OF DIRECTORS. FOR AUDITED FINANCIAL STATEMENT PURPOSES, THE ACADEMY USES THE EQUITY METHOD OF REPORTING ITS ECONOMIC INTEREST IN THE MMA FOUNDATION UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES SINCE THE ACADEMY HAS A MINORITY VOTING INTEREST IN THE MMA FOUNDATION. HOWEVER, THE MMA FOUNDATION DOES NOT MEET THE INTERNAL REVENUE CODE DEFINITION FOR A SUPPORTING ORGANIZATION SINCE THE COMMON CONTROL AND MEMBERSHIP OF THE TWO BOARDS DOES NOT CONSTITUTE A MAJORITY INTEREST OF EITHER ORGANIZATION. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE MARINE MILITARY ACADEMY RACIAL NONDISCRIMINATION POLICY IS PUBLISHED AND PRESENTED TO THE PUBLIC VIA THE OFFICIAL APPLICATION FOR ADMISSION FORM, TUITION AND FEES LIST FORM AND IN MARKETING MATERIALS AND COMMUNICATIONS. SCHEDULE E, LINE 6 A PORTION OF MCJROTC SALARIES ARE PAID BY THE 8TH MARINE CORPS DISTRICT. HM SMITH DINNER 54500 50454 4046 949 14974 4304 SILENT AUCTION 50252 27779 22473 20784 104752 78233 26519 21733 14974 4304 41011 -14492 true SCHOLARSHIP 70 630678 SCHEDULE I, PAGE 4, PART IV FORM 990, SCHEDULE I, PART I, LINE 2 ALL GRANTS ARE SCHOLARSHIPS AWARDED TO STUDENTS ENROLLED AND ATTENDING THE MARINE MILITARY ACADEMY DURING THE CURRENT YEAR. SCHOLARSHIP AMOUNTS ARE APPLIED TO THE RECIPIENT STUDENT'S ACCOUNT FOR PAYMENT OF TUITION AND FEES. A NE HIGHER EDUCATION FACILITIES CORP CORPORATION 911934152 2011-08-31 2100000 TO RETIRE SERIES 1995 EDUCATION REVENUE BONDS IN FULL. false false false A 2100000 2100000 false false false false A false false false false false false false A false false false false false false false false false JOHN D BUTLER ROUTINE CHARGE TRANSACTIONS X 8 8 false true true 8 X 185 COST OR SELLING PRICE X STUDENT ACTIVIT 7 5609 COST OR SELLING PRICE X FACILITIES/SERV 4 2298 COST OR SELLING PRICE X SILENT AUCTION 59 20784 SALE OF COMP PROPERTY X MILITARY 1 300 COST OR SELLING PRICE false true true SCHEDULE M, PAGE 1, PART I, LINE 32B FORM 990, SCHEDULE M, PART I, LINE 32B MARINE MILITARY ACADEMY USES NATIONALLY RECOGNIZED INVESTMENT FIRMS TO RECEIVE AND SELL CONTRIBUTIONS OF PUBLICLY TRADED SECURITIES. SCHEDULE M, PAGE 2, PART II FORM 990, SCHEDULE M, PART I, COLUMN (B) MARINE MILITARY ACADEMY IS REPORTING THE NUMBER OF CONTRIBUTIONS. FORM 990 - ORGANIZATION'S MISSION THE ACADEMY IS A BOARDING SCHOOL PROVIDING COLLEGE PREPARATORY EDUCATION FOR YOUNG MEN GRADES 8-12, DEVELOPING THESE YOUNG MEN INTO DISCIPLINED, MORALLY STRONG, COLLEGE READY YOUNG MEN PREPARED FOR RESPONSIBLE LEADERSHIP. MARINE MILITARY ACADEMY'S MISSION IS TO INSTILL IN YOUNG PERSONS LOYALTY TO THEIR COUNTRY AND DEDICATION TO THE IDEALS OF LIBERTY AND TO ENCOURAGE THE DEVELOPMENT OF INTELLECTUAL EXCELLENCE, LEADERSHIP, SELF-DISCIPLINE, PHYSICAL STAMINA, AND MORAL CHARACTER THROUGH PROGRAMS AND ACTIVITIES CREATED AND CONDUCTED IN THE FULL SPIRIT OF THE UNITED STATES MARINE CORPS. FORM 990 FORM 990, ENTITY SECTION, ITEM L AND ITEM M - ON APRIL 30, 1963, MARINE MILITARY ACADEMY RECEIVED A CERTIFICATE OF INCORPORATION FROM THE STATE OF ARIZONA CORPORATION COMMISSION. THE ACADEMY TRANSFERRED ITS LEGAL DOMICILE TO TEXAS ON OCTOBER 14, 2004, AND RECEIVED A CERTIFICATE OF INCORPORATION FROM THE OFFICE OF THE SECRETARY OF STATE OF TEXAS. FORM 990, PART VI, SECTION A, LINE 1A - MARINE MILITARY ACADEMY'S BYLAWS PROVIDE FOR AN EXECUTIVE COMMITTEE WITH AUTHORITY TO MANAGE THE BUSINESS AND AFFAIRS OF THE ACADEMY WHILE ACTING WITHIN THE POLICIES ADOPTED BY THE BOARD OF TRUSTEES. THE BYLAWS PROVIDE THAT THE EXECUTIVE COMMITTEE KEEPS REGULAR MINUTES OF ITS PROCEEDINGS AND REPORTS TO THE BOARD. THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIRMAN OF THE BOARD AND THE CHAIRMAN OF SEVEN COMMITTEES OF THE BOARD: ACADEMIC AFFAIRS, ADMISSIONS, FACILITIES, FINANCE, INSTITUTIONAL ADVANCEMENT, MILITARY, AND COMPENSATION. ALL MEMBERS OF THE EXECUTIVE COMMITTEE ARE VOTING MEMBERS OF THE BOARD OF TRUSTEES. FORM 990, PAGE 2, PART III, LINE 4A ENTERED MILITARY SERVICE. IN 2013-2014, THE ACADEMY HAD 11 CADETS EARN QUALIFYING SCORES ON THE VARIOUS ADVANCED PLACEMENT EXAMS, AND 6 CADETS EARNED A TOTAL OF 33 COLLEGE CREDIT HOURS THROUGH DUAL ENROLLMENT. ALL CADETS PARTICIPATE IN AN EXTRACURRICULAR ACTIVITY, AND PHYSICAL FITNESS IS A PRIORITY. THE ACADEMY DEVELOPS DISCIPLINED, MORALLY STRONG, COLLEGE READY YOUNG MEN WHO ARE PREPARED FOR RESPONSIBLE LEADERSHIP. ALL EXPENSES ARE ATTRIBUTABLE TO THE SCHOOL. FORM 990, PAGE 6, PART VI, LINE 2 ANTHONY J. MCINTYRE THOMAS E. KOLONGOWSKI TRUSTEE TRUSTEE BUSINESS RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 11B MARINE MILITARY ACADEMY MANAGEMENT ASSEMBLES A DRAFT OF THE FORM 990 FROM INFORMATION IN THE ACADEMY'S BOOKS AND RECORDS. THE ACADEMY'S INDEPENDENT AUDITOR COMPLETES THE FORM 990. BEFORE THE FORM 990 IS FILED WITH THE IRS, A COPY OF THE COMPLETED RETURN IS SENT TO EACH MEMBER OF THE BOARD OF TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 12C PERIODIC REVIEWS ARE CONDUCTED BY THE BUSINESS MANAGER AND SUPERINTENDENT TO ENSURE THAT THE MARINE MILITARY ACADEMY OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. AS PART OF REGULAR OPERATIONS, ALL TRANSACTIONS ARE SUBJECT TO REVIEW IN AN EFFORT TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF TRUSTEES CONTRACTS MCDANIEL & ASSOCIATES, INC. TO PROVIDE COMPARABILITY DATA FOR ALL OFFICERS AND KEY EMPLOYEES FOR REVIEW PRIOR TO APPROVAL OF COMPENSATION AGREEMENTS. UPON REVIEW OF THE COMPARABILITY DATA, COMPENSATION AGREEMENTS ARE PROPOSED BY THE EVALUATION AND COMPENSATION COMMITTEE TO THE BOARD OF TRUSTEES AND PRESENTED FOR BOARD VOTE. ONCE THE BOARD HAS APPROVED ALL COMPENSATION AGREEMENTS, THEY ARE FINALIZED. FORM 990, PAGE 6, PART VI, LINE 15B SEE EXPLANATION FOR LINE 15A ABOVE FORM 990, PAGE 6, PART VI, LINE 19 FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND POLICIES ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST BY ANY INTERESTED PARTY. FORM 990, PART XI, LINE 9 NET CHANGE IN INTEREST IN AFFILIATED ORGANIZATION 246,410 FUNDRAISING EVENT DIRECT EXPENSES 41,011 FUNDRAISING EVENT DIRECT EXPENSES -41,011