HAMMOND SCHOOL: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- HAMMOND SCHOOL (EIN 57-0477924)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2013-11-14
- IRS object ID
- 201313189349304331
- Schema version
- 2012v2.1
- 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 G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-11-14T13:46:01-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DELOACH & WILLIAMSON LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1401 MAIN STREET SUITE 660 | AddressLine1 |
| City | COLUMBIA | City |
| State | SC | State |
| ZIP Code | 29201 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 570477924 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Hammond School | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of Name | % CHRIS ANGEL | InCareOfName |
| Name Control | HAMM | NameControl |
| Phone | 8037760295 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 854 galway lane | AddressLine1 |
| Address Line2 | Suite | AddressLine2 |
| City | columbia | City |
| State | SC | State |
| ZIP Code | 29209 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CHRIS ANGEL | Name |
| Title | HEAD MASTER | Title |
| Phone | 8037760295 | Phone |
| Date Signed | 2013-11-14 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | HARRY D DELOACH | Name |
| Phone | 8037718855 | Phone |
| Date Prepared | 2013-11-13 | DatePrepared |
| Self Employed | X | SelfEmployed |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Christopher b angel | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 854 GALWAY LANE | AddressLine1 |
| City | Columbia | City |
| State | SC | State |
| ZIP Code | 29209 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 15730330 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.hammondschool.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1965 | YearFormation |
| State Legal Domicile | SC | StateLegalDomicile |
| Activity Or Mission Description | the mission of hammond school is to instill in students a commitment to academic excellence and recognition of individual potential that will contribute to the development of their characters. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 24 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 23 | NbrIndependentVotingMembers |
| Total Nbr Employees | 337 | TotalNbrEmployees |
| Total Nbr Volunteers | 625 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1174997 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1270297 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 13203854 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 14047562 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 37711 | InvestmentIncomePriorYear |
| Investment Income Current Year | 82939 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 221576 | OtherRevenuePriorYear |
| Other Revenue Current Year | 196402 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 14638138 | TotalRevenuePriorYear |
| Total Revenue Current Year | 15597200 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1507807 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1434622 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 8477581 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 8786781 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 269313 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 4948681 | OtherExpensePriorYear |
| Other Expenses Current Year | 4646643 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 14934069 | TotalExpensesPriorYear |
| Total Expenses Current Year | 14868046 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -295931 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 729154 | RevenuesLessExpensesCY |
| Total Assets BOY | 29147379 | TotalAssetsBOY |
| Total Assets EOY | 30153538 | TotalAssetsEOY |
| Total Liabilities BOY | 15117532 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 15288109 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 14029847 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 14865429 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE MISSION OF HAMMOND SCHOOL IS TO INSTILL IN STUDENTS A COMMITMENT TO ACADEMIC EXCELLENCE AND RECOGNITION OF INDIVIDUAL POTENTIAL THAT WILL CONTRIBUTE TO THE DEVELOPMENT OF THEIR CHARACTERS. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 11675125 | Expense |
| Description | hammond school is a non-profit primary educational institution providing education from preschool through grade 12 to approximately 907 students. | Description |
| Total Program Service Expense | 11675125 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | true | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | true | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | true | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 90 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 337 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | true | NonDeductibleContributions |
| Non Deductible Disclosure | true | NonDeductibleDisclosure |
| Quid Pro Quo Contributions | true | QuidProQuoContributions |
| Quid Pro Quo Disclosure | true | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 24 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 23 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | false | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | SC | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | CHRIS ANGEL | NamePerson |
| Telephone Number | 8037760295 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 854 GALWAY LANE | AddressLine1 |
| City | columbia | City |
| State | SC | State |
| ZIP Code | 29209 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (28 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| james r courie | |||||||
| chairman | 1.0 | X | X | 0 | 0 | 0 | |
| jill r davis | |||||||
| trustee | 1.0 | X | 0 | 0 | 0 | ||
| michael e edens | |||||||
| trustee | 1.0 | X | 0 | 0 | 0 | ||
| rebecca m gunnlaugsson | |||||||
| trustee | 1.0 | X | 0 | 0 | 0 | ||
| louis r runge jr | |||||||
| trustee | 1.0 | X | 0 | 0 | 0 | ||
| william c smith jr | |||||||
| vice-chairman | 1.0 | X | X | 0 | 0 | 0 | |
| jason k tompkins | |||||||
| treasurer | 1.0 | X | X | 0 | 0 | 0 | |
| david zalesne | |||||||
| trustee | 1.0 | X | 0 | 0 | 0 | ||
| wesley v dasher | |||||||
| trustee | 1.0 | X | 0 | 0 | 0 | ||
| sarah b locke | |||||||
| trustee | 1.0 | X | 0 | 0 | 0 | ||
| robert m malanuk | |||||||
| trustee | 1.0 | X | 0 | 0 | 0 | ||
| jodie w mclean | |||||||
| trustee | 1.0 | X | 0 | 0 | 0 | ||
| amanda w taylor | |||||||
| trustee | 1.0 | X | 0 | 0 | 0 | ||
| DIANA AYERS | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| JIM C CHOW | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| G WILLIAM OWEN | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| MICHAEL E PENLAND | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| calhoun l kennedy jr | |||||||
| trustee | 1.0 | X | 0 | 0 | 0 | ||
| harriet b kneece | |||||||
| trustee | 1.0 | X | 0 | 0 | 0 | ||
| grace d moore | |||||||
| trustee | 1.0 | X | 0 | 0 | 0 | ||
| cynthia simpson-obioha | |||||||
| trustee | 1.0 | X | 0 | 0 | 0 | ||
| ethan r ware | |||||||
| trustee | 1.0 | X | 0 | 0 | 0 | ||
| c walker williams jr | |||||||
| trustee | 1.0 | X | 0 | 0 | 0 | ||
| christopher b angel | |||||||
| headmaster | 40.0 | 309093 | 76337 | X | |||
| Robert E Davis | |||||||
| Associate Headmaster | 40.0 | 171882 | 13342 | X | |||
| jim lewis | |||||||
| upper school head | 40.0 | 129565 | 26166 | X | |||
| julie brooks | |||||||
| lower school head | 40.0 | 110067 | 4849 | X | |||
| matt radtke | |||||||
| director of advancement | 40.0 | 105556 | 37352 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 826163 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 158046 | TotalOtherCompensation |
| Number Individuals GT100 K | 8 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| SYSCO FOOD SERVICES | |||||
| POST OFFICE BOX 9224 | COLUMBIA | SC | 29290 | DINING SERVICE | 153144 |
| US FOODS INC | |||||
| POST OFFICE BOX 602220 | CHARLOTTE | NC | 28260 | DINING SERVICE | 266862 |
| southern management | |||||
| POST OFFICE BOX 404292 | ATLANTA | GA | 30384 | cleaning service | 211164 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
| All Other Contributions | 1270297 | AllOtherContributions |
| Total Contributions | 1270297 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| TUITION AND FEES | 13145564 | 13145564 |
| EXTENDED CARE AND ACTIVITY FEES | 365624 | 365624 |
| AUXILLARY ENTERPRISES | 399742 | 399742 |
| OTHER INCOME | 136632 | 136632 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 14047562 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 82939 | TotalRevenueColumn |
| Exclusion | $82,939 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 0 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 329532 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 133130 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 196402 | TotalRevenueColumn |
| Exclusion | $196,402 | ExclusionAmount |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 15597200 | TotalRevenueColumn |
| Related Or Exempt Function Income | 14047562 | RelatedOrExemptFunctionIncome |
| Exclusion | $279,341 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1434622 | Total |
| Program Services | 1434622 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 826163 | Total |
| Program Services | 635869 | ProgramServices |
| Management And General | 96223 | ManagementAndGeneral |
| Fundraising | 94071 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6550949 | Total |
| Program Services | 5042037 | ProgramServices |
| Management And General | 1470126 | ManagementAndGeneral |
| Fundraising | 38786 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 247117 | Total |
| Program Services | 190300 | ProgramServices |
| Management And General | 50174 | ManagementAndGeneral |
| Fundraising | 6643 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 629962 | Total |
| Program Services | 485120 | ProgramServices |
| Management And General | 133987 | ManagementAndGeneral |
| Fundraising | 10855 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 532590 | Total |
| Program Services | 410136 | ProgramServices |
| Management And General | 112290 | ManagementAndGeneral |
| Fundraising | 10164 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 213332 | Total |
| Program Services | 60108 | ProgramServices |
| Management And General | 153224 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1343645 | Total |
| Program Services | 921513 | ProgramServices |
| Management And General | 381823 | ManagementAndGeneral |
| Fundraising | 40309 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 99140 | Total |
| Program Services | 37427 | ProgramServices |
| Management And General | 59403 | ManagementAndGeneral |
| Fundraising | 2310 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 65795 | Total |
| Program Services | 65795 | ProgramServices |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 849682 | Total |
| Program Services | 656063 | ProgramServices |
| Management And General | 168129 | ManagementAndGeneral |
| Fundraising | 25490 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 112655 | Total |
| Program Services | 8588 | ProgramServices |
| Management And General | 102937 | ManagementAndGeneral |
| Fundraising | 1130 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| OPERATION SUPPLIES | 608215 | 440478 | 136238 | 31499 |
| AUXILLARY ENTERPRISES | 357798 | 357798 | ||
| OTHER EXPENSES | 308494 | 245170 | 55268 | 8056 |
| STUDENT ACTIVITIES | 296098 | 292312 | 3786 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 391789 | Total |
| Program Services | 391789 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14868046 | Total |
| Program Services | 11675125 | ProgramServices |
| Management And General | 2923608 | ManagementAndGeneral |
| Fundraising | 269313 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5413763 | BOY |
| EOY | 5886702 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 70000 | BOY |
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1971186 | BOY |
| EOY | 1997575 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 75000 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 47971 | BOY |
| EOY | 30361 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 64658 | BOY |
| EOY | 121556 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 28615870 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 10281797 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18511341 | BOY |
| EOY | 18334073 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2927912 | BOY |
| EOY | 3574753 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 140548 | BOY |
| EOY | 133518 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29147379 | BOY |
| EOY | 30153538 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1238982 | BOY |
| EOY | 1426209 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8768968 | BOY |
| EOY | 8639780 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5000000 | BOY |
| EOY | 5000000 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 109582 | BOY |
| EOY | 222120 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15117532 | BOY |
| EOY | 15288109 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12852121 | BOY |
| EOY | 13470497 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 896201 | BOY |
| EOY | 1015312 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 281525 | BOY |
| EOY | 379620 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14029847 | BOY |
| EOY | 14865429 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29147379 | BOY |
| EOY | 30153538 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 729154 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 106428 | ReconciliationUnrealizedInvest |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1195624 | BeginningOfYearBalance |
| Contributions | 254717 | Contributions |
| Other Expenditures | 55409 | OtherExpenditures |
| End Of Year Balance | 1394932 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1204015 | BeginningOfYearBalance |
| Contributions | 1748 | Contributions |
| Other Expenditures | 10139 | OtherExpenditures |
| End Of Year Balance | 1195624 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1091892 | BeginningOfYearBalance |
| Contributions | 3630 | Contributions |
| Investment Earnings Or Losses | 111678 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 0 | GrantsOrScholarships |
| Other Expenditures | 3185 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 1204015 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1091078 | BeginningOfYearBalance |
| Contributions | 13395 | Contributions |
| Investment Earnings Or Losses | -2845 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 0 | GrantsOrScholarships |
| Other Expenditures | 9736 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 1091892 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1021105 | BeginningOfYearBalance |
| Contributions | 59200 | Contributions |
| Investment Earnings Or Losses | 18273 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 2500 | GrantsOrScholarships |
| Other Expenditures | 5000 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 1091078 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 0.27200 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.72800 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | true | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 45000 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 2053107 | OtherCostOrOtherBasis |
| Book Value | 2098107 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 21173571 | OtherCostOrOtherBasis |
| Depreciation | 6808225 | Depreciation |
| Book Value | 14365346 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovements |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2988481 | OtherCostOrOtherBasis |
| Depreciation | 2439718 | Depreciation |
| Book Value | 548763 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2355711 | OtherCostOrOtherBasis |
| Depreciation | 1033854 | Depreciation |
| Book Value | 1321857 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 18334073 | TotalOfBookValueLandBuildings |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | AGENCY FUNDS | Description |
| Amount | $222,120 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 222120 | TotalOfAmounts |
| Tot Revenue Etc Audited Fincl Stmt | 14269006 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 106428 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 106428 | RevenueNotRptdF990 |
| Revenue Subtotal | 14162578 | RevenueSubtotal |
| Other Revenues Not Included | 1434622 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 1434622 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 15597200 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 13433424 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 13433424 | ExpensesSubtotal |
| Other Expenses Not Included | 1434622 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 1434622 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 14868046 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part V | Line 4 | The endowment has been created to support the school's ongoing operations and growth and to allow it to strategically invest its financial resources. the anticipated term of the endowment pool is perpetual. the investment returns of the endowment will be used in support of hammond's mission. the endowment funds will be used to ensure the school remains innovative and has adequate resources for the future. |
| Part XII | line 4b | the $1,434,622 represents financial aid to students that is netted with tuition and fees revenue for audited financial statements purposes. |
| Part xiii | line 4b | the $1,434,622 represents financial aid to students that is netted with tuition and fees revenue for audited financial statements purposes. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | false | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SChedule E | Identifier |
| Return Reference | Line 3 | ReturnReference |
| Explanation | the school's non-discriminatory policy is published in all admissions/financial aid materials, it is also included in supplemental printings, advertisements and publications, in student enrollment contracts, in employee handbooks, in student and employee directory, and on its website. | Explanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | golf tournament | NameOfEvent1 |
| Gross Receipts Event1 | 21206 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 21206 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 2480 | RentFacilityCostsEvent1 |
| Other Direct Expenses Event1 | 5145 | OtherDirectExpensesEvent1 |
| Name Of Event2 | auction | NameOfEvent2 |
| Gross Receipts Event2 | 260187 | GrossReceiptsEvent2 |
| Gross Revenue Event2 | 260187 | GrossRevenueEvent2 |
| Rent Facility Costs Event2 | 2555 | RentFacilityCostsEvent2 |
| Other Direct Expenses Event2 | 96061 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 3 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 48139 | GrossReceiptsOtherEvents |
| Gross Revenue Other Events | 48139 | GrossRevenueOtherEvents |
| Other Direct Expenses Other Events | 26889 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 329532 | GrossReceiptsTotal |
| Gross Revenue Total Events | 329532 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 5035 | RentFacilityCostsTotalEvents |
| Other Direct Expenses Total Events | 128095 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 133130 | DirectExpenseSummaryEvents |
| Net Income Summary | 196402 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | financial aid to students | TypeOfGrant |
| Number Of Recipients | 203 | NumberOfRecipients |
| Amount Of Cash Grant | 1434622 | AmountOfCashGrant |
| Method Of Valuation | cash | MethodOfValuation |
| Description Of Non Cash Assistance | n/a | DescriptionOfNonCashAssistance |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PArt i | Identifier |
| Return Reference | Line 2 | ReturnReference |
| Explanation | hammonD school's financial aid program was designed to help the school enroll a talented, bright, socially and economically diverse group of students who might otherwise not be able to attend hammond. financial aid is granted to families on the basis of demonstrated need through the use of school and student service for financial aid (sss). in using sss, hammond follows the following principles of good practice outlined by the national association of indEpendent school (nais): 1. financial aid awards will be made without regard to race, nationality, or ethnic origin. 2. financial aid will be determined on the basis of demonstrated need. 3. families must submit annually the financial statement of sss. 4. the financial aid process is 100% confidential. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Idemnification Gross Up Payments | X | IdemnificationGrossUpPayments |
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (3 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Deferred Comp Filing OrgDeferredCompFilingOrg | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Total Compensation Filing OrgTotalCompensationFilingOrg | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg |
|---|---|---|---|---|---|
| christopher b angel | |||||
| headmaster | 309093 | 31666 | 44671 | 385430 | 29544 |
| Robert E Davis | |||||
| Associate Headmaster | 171882 | 8493 | 4849 | 185224 | 8520 |
| jim lewis | |||||
| upper school head | 129565 | 5952 | 20214 | 155731 | |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SC JOBS - ECONOMIC DEVELOPMENT AuTHORITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 570960018 | IssuerEIN |
| CUSIP Number | 837036CP5 | CUSIPNumber |
| Date Issued | 2005-06-09 | DateIssued |
| Issue Price | 5000000 | IssuePrice |
| Description Of Purpose | SCHOOL CONSTRUCTION | DescriptionOfPurpose |
| Defeased | false | Defeased |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Pool Financing | false | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Amount Retired | 0 | AmountRetired |
| Amount Bond Defeased | 0 | AmountBondDefeased |
| Total Proceeds | 5000000 | TotalProceeds |
| Amount In Reserve Fund | 0 | AmountInReserveFund |
| Capitalized Interest | 0 | CapitalizedInterest |
| Refunding Escrow | 0 | RefundingEscrow |
| Issuance Costs From Proceeds | 99483 | IssuanceCostsFromProceeds |
| Credit Enhancement | 0 | CreditEnhancement |
| Working Capital Expenditures | 0 | WorkingCapitalExpenditures |
| Capital Expenditures | 4900517 | CapitalExpenditures |
| Other Spent Proceeds | 0 | OtherSpentProceeds |
| Amount Unspent | 0 | AmountUnspent |
| Year Of Subst Completion | 2006 | YearOfSubstCompletion |
| Current Refunding | false | CurrentRefunding |
| Advance Refunding | false | AdvanceRefunding |
| Final Allocation Made | true | FinalAllocationMade |
| Adequate Books And Recds Maintaind | true | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Prcntge Prvt Business Use By Others | 0 | PrcntgePrvtBusinessUseByOthers |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Name Of Hedge Provider NameOfHedgeProvider
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 0 | BusinessNameLine1 |
Name Of GIC Provider NameOfGICProvider
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 0 | BusinessNameLine1 |
Form990 Schedule K Part V Form990ScheduleKPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Proc To Undertk Corrective Action | false | ProcToUndertkCorrectiveAction |
Schedule L IRS990ScheduleL
Loan Table LoanTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | CHRIS ANGEL | NamePerson |
| Relationship With Organization | HEADMASTER OF SCHOOL | RelationshipWithOrganization |
| Purpose Of Loan | RETAIN SERVICES | PurposeOfLoan |
| Loan From Organization | X | LoanFromOrganization |
| Original Principal | $75,000 | OriginalPrincipalAmount |
| Balance Due | 75000 | BalanceDue |
| Default | false | Default |
| Approved By Board | true | ApprovedByBoard |
| Written Agreement | true | WrittenAgreement |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 75000 | TotalBalanceDue |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part VI | Line 11b | The chief financial officer and the school's independent certified public accountant work together in the preparation of the form 990. once a draft form 990 is complete, the school's cfo prepares a reconciliation between the audited financial statements, which have been approved by the board of trustees, and the form 990. the cfo and the accountant then review the form 990 in depth and detail, as well as the reconciliation, to determine that the form 990 accurately portrays the school's operations, policies and procedures and that all reported numbers are reconciled to the audited financial statements approved by the board of trustees. Once reviewed in depth by the cfo and independent accountant, the cfo and the headmaster review the form 990 together in detail. once the headmaster approves the form 990, the form 990 is provided to the chairman of the board of trustees. a copy of the form 990 is made available to the full board of trustees. once the chairman approves the form 990, it is filed with the irs. therefore, before filing, the form 990 has been reviewed by the school's independent accountant, cfo, headmaster and chairman of the board of trustees, and finance committee chair. |
| Part VI | Line 12 | hammond school regularly and consistently monitors and enforces compliance with the school's requirement and policy that officers, directors, trustees and key employees annually disclose interests that could give rise to conflicts. every year, each trustee and key employee is required to complete and sign the school's adopted conflict of interest disclosure statement ("statement"). the statement requests the following information from each trustee and key employee: 1. Please list all organizations (1) in which you have a substantial financial interest or (2) in which you hold a position as trustee, director, owner, general manager, or principal officer, if those organizations engage in business transactions with hammond school or if you anticipate that they will do business with hammond school in the coming year. include the name of the organization, the nature of your interest in the organization, and a description of the current and/or potential business transactions with hammond school. enter "n/a" if you have no organizations to report. 2. please list any and all business or family relationships with other trustees, the organizations/companies they are affiliated with, and/or key employees of hammond school. enter "n/a" if you have no relationships to report. all completed and executed forms are submitted to the school's chief financial officer ("cfo"). the cfo ensures that the completed forms are received from all trustees and key employees. the cfo and the school's independent accountant use the information provided on these forms to prepare the school's form 990. as required by the school's conflict of interest policy, prior to the start of any negotiations, or consideration of a grant request by the organization, trustees are expected to make full disclosure to the best of their knowledge of any dual interest in a proposed transaction by submitting a report to the chairperson of the board of trustees or other officer designated by the board to handle such matters, supplying any reasons why the transaction might not be in the best interest of the school. in matters requiring prior approval of the board of trustees, the chairperson or other designated officer shall forward copies of this disclosure report to the board before its approval. a trustee with a dual interest in a proposed transaction shall not vote on the matter and, depending upon the circumstances, may be excluded from any discussion of the matter. conflicts of interest discovered after a transaction occurs are handled by the executive committee of the board of trustees. all other employees are covered under a separate conflict of interest policy included in the school's employee handbook. this policy is monitored and reviewed by the school's headmaster. this policy states that faculty and staff members will not engage in any activity that conflicts or raises a reasonable question of conflict with their responsibilities in the school. additional requirements of the policy are as follows: no employee will engage in or have a finaNcial interest, directly or indirectly, in any activity that conflicts or raises a reasonable question of conflict with his/her duties and responsibilities in the school. an employee will not engage in work of any type where information concerning a customer, client or employer originates from any information available to him/her through school sources. A professional employee will not sell or furnish the names of students or parents to anyone selling instructional materials or educational services. |
| Part VI | Line 15 | the executive director of hammond school is referred to as the head of school. the executive committee of the board of trustees has the authority to review the performance of the head of school and establish his or her compensation, as set forth in section 4.1.1 of hammond school's bylaws as amended on November 27, 2007. The members of the executive committee are those trustees who are the chairman of the board, the vice-chairman of the board, the secretary, and the treasurer, together with other such trustees that are appointed from time to time at the discretion of the chairman of the board. the executive committee reviews data on head of school compensation from other similar independent schools when determining the head of school's compensation and other benefits. the school's chief financial officer assists the committee in obtaining this data from comparable schools and benchmarking tools from organizations such as the national association of independent schools (NAIS). The committee also considers the head of school's experience and performance when setting compensation levels. once the compensation and benefits are determined, the executive committee and the head of school both designate their respective attorneys, and a contract is drafted and agreed upon by both the head of school and the executive committee. when the contract expires, the process of benchmarking and renegotiating between the executive committee and the head of school is initiated again by the executive committee of the board of trustees. |
| PArt VI | Line 19 | hammond school retains copies of the school's governing documents, conflict of interest policy and financial statements in the executive director's office and the school's business office. individuals may request copies from either office. the copies are made available on the school's campus, and the executive director's conference room is designated as a location for any individual to review the documents with or without assistance from the school's chief financial officer, associate headmaster, or executive director. |
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