2026-01-21T11:04:25-06:00 2025-05-31 621199757 LBMC PC PO BOX 1869 BRENTWOOD TN 370241869 990 2024-06-01 620488045 COLUMBIA ACADEMY COLU 9313885363 1101 WEST 7TH STREET COLUMBIA TN 38401 ANDREW WILLIAMS CFO 9313885363 2026-01-21 1 1 JULIE DUNKIN P00742923 6153774600 2026-01-14 2024 2025-03-06 01:10:19Z DR JAMES THOMAS 1101 WEST 7TH STREET COLUMBIA TN 38401 18134335 0 X WWW.CABULLDOGS.ORG X 1979 TN COLUMBIA ACADEMY IS COMMITTED TO SERVING IT'S STUDENTS SO THEY MASTER SKILLS, KNOWLEDGE, AND CHARACTER APPROPRIATE FOR THEM AND THEIR FUTURE WHILE BECOMING CHRIST-LIKE IN ATTITUDE AND BEHAVIOR. 13 13 258 100 0 0 2981575 2376617 13292938 13774384 759494 333508 0 0 17034007 16484509 1108314 942921 0 0 8819502 9147237 0 0 98440 4074303 4238468 14002119 14328626 3031888 2155883 21751977 22248344 6596736 4961594 15155241 17286750 COLUMBIA ACADEMY IS COMMITTED TO SERVING IT'S STUDENTS SO THEY MASTER SKILLS, KNOWLEDGE, AND CHARACTER APPROPRIATE FOR THEM AND THEIR FUTURE WHILE BECOMING CHRIST-LIKE IN ATTITUDE AND BEHAVIOR. 0 0 13024955 942921 13774384 GRADES PRE-K-12: PROVIDE PRIMARY AND SECONDARY EDUCATION. 13024955 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 26 0 1 258 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X ANDREW WILLIAMS 9313885363 1101 WEST 7TH STREET COLUMBIA TN 38401 X JAMES THOMAS PRESIDENT 40.00 X 151754 0 6000 JULIE BOWLING DIRECTOR 1.00 X 0 0 0 MALLORY HAILE DIRECTOR 1.00 X 0 0 0 SETH LASATER DIRECTOR 1.00 X 0 0 0 LANDON LOVEALL DIRECTOR 1.00 X 0 0 0 JOY MCDONALD DIRECTOR 1.00 X 0 0 0 DAVID MORRIS DIRECTOR 1.00 X 0 0 0 CASON SHIRLEY DIRECTOR 1.00 X 0 0 0 MICHELLE SHRADER DIRECTOR 1.00 X 0 0 0 AUSTIN SIMMONS DIRECTOR 1.00 X 0 0 0 BRIAN COGGINS VICE CHAIRMAN 1.00 X X 0 0 0 AMY GREENE SECRETARY 1.00 X X 0 0 0 MACK GARVIN CHAIRMAN 1.00 X X 0 0 0 ALAN THOMASON TREASURER 1.00 X X 0 0 0 151754 0 6000 1 0 1 0 0 1150 579044 1796423 145715 2376617 TUITION AND FEES 611110 12661831 12661831 AUXILLARY REVENUE 611110 910758 910758 ATHLETIC PROGRAM REVENUE 611110 201795 201795 13774384 207194 207194 1776140 1649826 126314 126314 126314 16484509 13774384 0 333508 X 942921 942921 7424161 6678677 714987 30497 204798 187406 16895 497 993487 913923 79564 524791 469871 53035 1885 586 586 68023 68023 36525 36525 58606 58606 160481 160481 4000 4000 173833 173748 85 219184 219184 1102423 1084977 17446 197514 173848 23666 MAINTENANCE 531072 515021 16051 SUPPLIES 394438 372238 19946 2254 UTILITIES 341455 321865 19590 FOOD AND KITCHEN SUPPLI 335469 335469 614859 412720 138917 63222 14328626 13024955 1205231 98440 2627984 527389 92032 0 38280 205627 7758 7300 122009 117860 27186752 10167610 14592893 17019142 4076369 4371026 113636 0 81016 0 21751977 22248344 1819951 2070057 494683 391537 4197710 2500000 84392 0 6596736 4961594 X 11834477 13803709 3320764 3483041 15155241 17286750 21751977 22248344 X 2155883 89262 -113636 X X 0 1 X 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4059404 195283 295259 178920 4371026 3479027 246389 503030 169042 4059404 3463895 245780 -65305 165343 3479027 3765655 158533 -295789 164504 3463895 3134017 64361 723205 155928 3765655 0.20320 0.79680 0.00000 0 0 713500 713500 23687812 8275817 15411995 1587008 1079304 507704 1198432 812489 385943 17019142 X 16568740 89262 31494 120756 16447984 36525 36525 16484509 14292101 0 14292101 36525 36525 14328626 PART X, LINE 2: PART X, LINE 2: COLUMBIA ACADEMY, INC. AND THE FOUNDATION ARE BOTH EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3), AND, ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE AMOUNT OF TAX BENEFIT GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT IS RECORDED. AS OF MAY 31, 2025, THE ACADEMY HAS ACCRUED NO INTEREST AND NO PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. IT IS THE ACADEMY'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. COLUMBIA ACADEMY, INC. AND THE FOUNDATION EACH FILE A U.S. FEDERAL INFORMATION TAX RETURN. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE ATTRIBUTABLE TO THE FOUNDATION ON A CONSOLIDATED AFS 31,494. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 A STATEMENT REGARDING THE ACADEMY'S NON-DISCRIMINATION POLICY IS WRITTEN IN THE STUDENT HANDBOOK AND ON ENROLLMENT/APPLICATION FORMS. IT IS ALSO PUBLISHED IN THE ANNUAL PUBLICATION, "THE COMMUNICATOR". 1 FINANCIAL AID 82 164325 TUITION REMISSION 158 778596 PART I, LINE 2 0 0 0 0 0 0 0 0 0 JAMES THOMAS PRESIDENT 151754 0 0 0 0 0 6000 0 0 0 157754 0 0 0 X 21 145715 STOCK MARKET 0 0 1 PART I, LINE 32B: OCCASIONALLY THE SCHOOL WILL RECEIVE GIFTS OF PUBLICLY TRADED STOCK. THE SCHOOL'S POLICY IS TO IMMEDIATELY LIQUIDATE STOCK GIFTS. R.W. BAIRD, WHO HANDLES THE SCHOOL'S ENDOWMENT ACCOUNTS, WILL SELL THE STOCK AND DISTRIBUTE THE PROCEEDS TO THE SCHOOL. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS REVIEWS THE FORM 990 PRIOR TO FILING AND PROVIDES ANY FEEDBACK TO THE CFO. FORM 990, PART VI, SECTION B, LINE 12C THE PRESIDENT, CFO, AND BUSINESS MANAGER ARE INFORMED OF ALL EMPLOYEMENT HIRING DECISIONS AS WELL AS NEW VENDOR CONTRACTS. FORM 990, PART VI, SECTION B, LINE 15 THE SCHOOL'S BOARD OF DIRECTORS DETERMINES THE COMPENSATION FOR THE PRESIDENT. THE PRESIDENT HAS FNIAL AUTHORITY OVER THE COMPENSATION OF ALL OTHER EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 24E CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 109,096. MANAGEMENT AND GENERAL EXPENSES 66,178. FUNDRAISING EXPENSES 15,821. TOTAL EXPENSES 191,095. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 92,705. MANAGEMENT AND GENERAL EXPENSES 59,905. FUNDRAISING EXPENSES 38,407. TOTAL EXPENSES 191,017. SPECIAL PROJECTS: PROGRAM SERVICE EXPENSES 87,846. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 8,994. TOTAL EXPENSES 96,840. PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 56,356. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 56,356. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 44,892. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 44,892. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 21,825. MANAGEMENT AND GENERAL EXPENSES 12,834. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,659. FORM 990, PART XI, LINE 9: UNREALIZED CHANGE IN INTEREST RATE SWAP -113,636. FORM 990 PART XII; LINE 2C EXPLANATION THE BOARD HAS MADE NO CHANGES IN THE OVERSIGHT OR SELECTION PROCESSES FOR THE INDEPENDENT AUDIT DONE FOR THE ORGANIZATION. COLUMBIA ACADEMY FOUNDATION 1101 WEST 7TH STREET COLUMBIA TN 38401 621257380 RECEIVES GRANTS AND GIFTS USED FOR TAX EXEMPT PURPOSES TN 501(C)(3) LINE 7 N/A 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 COLUMBIA ACADEMY FOUNDATION C 1150 CASH