2013-11-14T11:24:34-00:00 2013-07-31 THOMSON AND COMPANY PLLC PO BOX 28190 BELLINGHAM WA 98228 990 2012-08-01 911434401 ST PAULS EPISCOPAL SCHOOL DBA ST PAUL'S ACADEMY STPA 3607331750 1509 E VICTOR ST BELLINGHAM WA 98225 ROBIN FOOTE 2013-11-12 true SUSAN THOMSON-SINES 3607343939 2013-11-14 X 2012 2016-02-24 21:20:13Z ST PAUL'S ACADEMY SCOTT WHITMAN 1509 E VICTOR ST BELLINGHAM WA 98225 3735719 false X www.sp-academy.org X 2001 WA PROVIDE ACADEMICALLY CAPABLE AND WILLING STUDENTS A RIGOROUS COURSE OF INSTRUCTION, EMPHASIZING LEADERSHIP, ACHIEVEMENT AND MORAL AND SPIRITUAL DEVELOPMENT EMBODIED IN CHRISTIAN VALUES. 14 14 91 100 0 1745369 1007016 2046390 2110993 6153 907 342436 488230 4140348 3607146 0 0 1937239 2033479 0 60278 1063261 1127804 3000500 3161283 1139848 445863 16159794 15955551 8447917 7792643 7711877 8162908 PROVIDE ACADEMICALLY CAPABLE AND WILLING STUDENTS A RIGOROUS COURSE OF INSTRUCTION, EMPHASIZING LEADERSHIP, ACHIEVEMENT AND MORAL AND SPIRITUAL DEVELOPMENT EMBODIED IN CHRISTIAN VALUES. false false 2502114 PROVIDE EDUCATION OPPORTUNITIES AND PRE AND POST SCHOOL PROGRAMS TO STUDENTS FROM AGES 2-1/2 AND UP IN PRESCHOOL AND KINDERGARTEN THROUGH 12TH GRADE IN SCHOOL 2502114 true true false false false false false false false true false false false false true false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false true 17 0 true 91 true false false false false false true true false false false false X 14 14 true false false false true true false true true false false true true true true true true true true false WA X ST PAUL'S ACADEMY BUSINESS MANAGER 3607331750 1509 E VICTOR ST BELLINGHAM WA 98225 SCOTT WHITMAN 001.00 X X 0 0 0 ROBIN FOOTE 001.00 X X 0 0 0 SAM BOULOS 001.00 X X 0 0 0 ORPHALEE SMITH 002.00 X X 0 0 0 BRYAN LANE 001.00 X X 0 0 0 JOHN FERLIN 001.00 X 0 0 0 SARAH BRAND 001.00 X 0 0 0 BISHOP KEVIN ALLEN 001.00 X 0 0 0 JEFF KAHN 001.00 X 0 0 0 DAVID ROBERTSON 001.00 X 0 0 0 JASON STOANE 001.00 X 0 0 0 NICK KAISER 001.00 X 0 0 0 DENNIS MURPHY 001.00 X 0 0 0 DARIN WINES 001.00 X 0 0 0 LILY DRISKILL 040.00 X 125000 0 0 125000 1 false false false 1007016 1007016 ENROLLMENT FEES 1986898 1986898 SCHOOL PROGRAM FEES 32603 32603 OTHER FEES 62312 62312 FACILITY RENTAL FEES 29180 29180 2110993 907 907 616803 128573 488230 3607146 2111900 0 0 0 0 125000 125000 0 1604036 1386660 200346 17030 0 164114 139588 24514 12 140329 112542 26405 1382 0 0 0 0 0 3281 3281 39040 39040 13817 13817 0 0 163166 163166 0 0 0 132581 132581 0 438604 394744 43860 27852 25067 2785 EDUCATION AND TRAINING 253945 253945 SUPPLIES AND EQUIPMENT 20185 19408 777 DUES AND SUBSCRIPTIONS 8680 6994 1686 BAD DEBT EXPENSE 14000 14000 12653 12302 351 3161283 2502114 598891 60278 X 605359 967339 93230 40300 589048 488959 29992 31408 15797523 1496630 14718782 14300893 49883 55958 73500 70694 16159794 15955551 56385 77524 1869191 1980709 6522341 5734410 8447917 7792643 X 7584222 7987910 127655 174998 7711877 8162908 16159794 15955551 445863 5168 X true X false true false X 0.00000 0.00000 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 1399654 1399654 13527669 1097732 12429937 98127 37918 60209 772073 360980 411093 14300893 Financial derivatives and other financial products Closely-held equity interests Federal income taxes X X 2 THE ACADEMY IS A TAX-EXEMPT CORPORATION UNDER SECTION 501C3 OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAX ON EARNINGS ASSOCIATION WITH ITS EXEMPT PURPOSE. UNRELATED BUSINESS INCOME IS TAXED AT REGULAR CORPORATE TAX RATES. THE ACADEMY HAD NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED JULY 31, 2013. THE ACADEMY FOLLOWED THE GUIDANCE IN FASB ASC 740-10 REGARDING REPORTING OF UNCERTAINTY IN INCOME TAXES. X 2 THE IMPLEMENTATION OF FASB ASC 740-10 HAD NO IMPACT ON THE ACADEMYS STATEMENT OF FINANCIAL POSITION OR STATEMENT OF ACTIVITIES. THE ACADEMY DOES NOT BELIEVE ITS FINANCIAL STATEMENTS REFLECT ANY UNCERTAIN TAX POSITIONS. THE ACADEMYS ACCOUNTING POLICY REQUIRES RECORDING A LIABILITY FOR UNCERTAIN TAX POSITIONS WHEN IT IS PROBABLE THAT A LOSS HAS BEEN INCURRED AND THE AMOUNT CAN BE REASONABLY ESTIMATED. THE ACADEMY CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORATATIVE RULINGS IN DETERMINING TRANSACTIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS. true true true true true true true false false false false false false false false false false true X X X X X X false WA AUCTION INCOME 480815 480815 52133 PALS FUNDRAISING 80502 80502 65275 3 55486 55486 11165 616803 616803 128573 128573 488230 Form 990 Part VI Section B Line 11b THE BOARD ASSIGNS RESPONSIBILITY TO THE FINANCE COMMITTEE TO REVIEW THE 990 AND MAKE RECOMMENDATIONS TO THE APPROVE THE TAX RETURN TO THE BOARD. THE 990 IS AVAILABLE TO ALL BOARD MEMBERS FOR THEIR REVIEW. Form 990 Part VI Section B Line 12c BOARD MONITORS POSSIBLE CONFLICTS OF INTEREST AND UPDATES ALL BOARD MEMBERS YEARLY. Form 990 Part VI Section B Line 15b BOARD APPOINTS COMMITTEE AND ASSIGNS TASK OF REVIEW AND COMPENSATION OF HEAD OF SCHOOL BASED UPON LOCAL AND REGIONAL DATA. Form 990 Part VI Section C Line 19 THE ACADEMY MAKES INFORMATION AVAILABLE UPON WRITTEN REQUEST Form 990 Part VI Section A Line 2 THREE SPA TRUSTEES ARE RELATED TO EACH OTHER. AND TWO OF THOSE TRUSTEES ALSO HAVE AN EMPLOYER AND EMPLOYEE RELATIONSHIP UNRELATED TO SPA. TWO SPA TRUSTEES SERVE ON THE BOARD OF AN UNRELATED BUSINESS CONTROLLED BY A THIRD SPA TRUSTEE. ONE SPA TRUSTEE SERVES AS A TRUSTEE OF AN UNRELATED TRUST THAT IS FOR THE BENEFIT OF ANOTHER SPA TRUSTEE.