2013-11-14T13:46:01-06:00 2013-06-30 DELOACH & WILLIAMSON LLP 1401 MAIN STREET SUITE 660 COLUMBIA SC 29201 990 2012-07-01 570477924 Hammond School % CHRIS ANGEL HAMM 8037760295 854 galway lane Suite columbia SC 29209 CHRIS ANGEL 8037760295 2013-11-14 true HARRY D DELOACH 8037718855 2013-11-13 X 2012 2016-02-24 21:20:13Z Christopher b angel 854 GALWAY LANE Columbia SC 29209 15730330 false X www.hammondschool.org X 1965 SC 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. 24 23 337 625 0 0 1174997 1270297 13203854 14047562 37711 82939 221576 196402 14638138 15597200 1507807 1434622 0 0 8477581 8786781 0 0 269313 4948681 4646643 14934069 14868046 -295931 729154 29147379 30153538 15117532 15288109 14029847 14865429 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. false false 11675125 hammond school is a non-profit primary educational institution providing education from preschool through grade 12 to approximately 907 students. 11675125 true true false false false false false false false true true false false false true false true false true false false false false false true false false false true true true false false false false false true false false false false false false false false false false false false false true 90 0 337 true false false false false true true true true false false false false X 24 23 false false false false false false false true true false false false true true true true true true true false SC X X CHRIS ANGEL 8037760295 854 GALWAY LANE columbia SC 29209 james r courie 1.0 X X 0 0 0 jill r davis 1.0 X 0 0 0 michael e edens 1.0 X 0 0 0 rebecca m gunnlaugsson 1.0 X 0 0 0 louis r runge jr 1.0 X 0 0 0 william c smith jr 1.0 X X 0 0 0 jason k tompkins 1.0 X X 0 0 0 david zalesne 1.0 X 0 0 0 wesley v dasher 1.0 X 0 0 0 sarah b locke 1.0 X 0 0 0 robert m malanuk 1.0 X 0 0 0 jodie w mclean 1.0 X 0 0 0 amanda w taylor 1.0 X 0 0 0 DIANA AYERS 1.0 X 0 0 0 JIM C CHOW 1.0 X 0 0 0 G WILLIAM OWEN 1.0 X 0 0 0 MICHAEL E PENLAND 1.0 X 0 0 0 calhoun l kennedy jr 1.0 X 0 0 0 harriet b kneece 1.0 X 0 0 0 grace d moore 1.0 X 0 0 0 cynthia simpson-obioha 1.0 X 0 0 0 ethan r ware 1.0 X 0 0 0 c walker williams jr 1.0 X 0 0 0 christopher b angel 40.0 X 309093 76337 Robert E Davis 40.0 X 171882 13342 jim lewis 40.0 X 129565 26166 julie brooks 40.0 X 110067 4849 matt radtke 40.0 X 105556 37352 826163 0 158046 8 false true false 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 3 1270297 1270297 TUITION AND FEES 13145564 13145564 EXTENDED CARE AND ACTIVITY FEES 365624 365624 AUXILLARY ENTERPRISES 399742 399742 OTHER INCOME 136632 136632 14047562 82939 82939 0 0 0 0 0 0 329532 133130 196402 196402 0 0 0 15597200 14047562 279341 0 1434622 1434622 0 0 826163 635869 96223 94071 0 6550949 5042037 1470126 38786 247117 190300 50174 6643 629962 485120 133987 10855 532590 410136 112290 10164 0 0 0 0 0 0 213332 60108 153224 0 0 0 0 1343645 921513 381823 40309 0 0 99140 37427 59403 2310 65795 65795 0 849682 656063 168129 25490 112655 8588 102937 1130 OPERATION SUPPLIES 608215 440478 136238 31499 AUXILLARY ENTERPRISES 357798 357798 OTHER EXPENSES 308494 245170 55268 8056 STUDENT ACTIVITIES 296098 292312 3786 391789 391789 14868046 11675125 2923608 269313 5413763 5886702 0 0 70000 0 1971186 1997575 0 75000 0 0 0 0 47971 30361 64658 121556 28615870 10281797 18511341 18334073 2927912 3574753 0 0 0 0 0 0 140548 133518 29147379 30153538 1238982 1426209 0 0 8768968 8639780 5000000 5000000 0 0 0 0 0 0 0 0 109582 222120 15117532 15288109 X 12852121 13470497 896201 1015312 281525 379620 14029847 14865429 29147379 30153538 729154 106428 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1195624 254717 55409 1394932 1204015 1748 10139 1195624 1091892 3630 111678 0 3185 0 1204015 1091078 13395 -2845 0 9736 0 1091892 1021105 59200 18273 2500 5000 0 1091078 0.27200 0.72800 true false 45000 2053107 2098107 21173571 6808225 14365346 2988481 2439718 548763 2355711 1033854 1321857 18334073 0 AGENCY FUNDS 222120 222120 14269006 106428 106428 14162578 1434622 1434622 15597200 13433424 13433424 1434622 1434622 14868046 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. true true true true true true true false false false false false false false false false false true SChedule E Line 3 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. golf tournament 21206 21206 2480 5145 auction 260187 260187 2555 96061 3 48139 48139 26889 329532 329532 5035 128095 133130 196402 true financial aid to students 203 1434622 cash n/a PArt i Line 2 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. X X X X true true X X X X X X false false false false false false false false false christopher b angel 309093 31666 44671 385430 29544 Robert E Davis 171882 8493 4849 185224 8520 jim lewis 129565 5952 20214 155731 A SC JOBS - ECONOMIC DEVELOPMENT AuTHORITY 570960018 837036CP5 2005-06-09 5000000 SCHOOL CONSTRUCTION false false false A 0 0 5000000 0 0 0 99483 0 0 4900517 0 0 2006 false false true true A 0 A 0 0 A false CHRIS ANGEL HEADMASTER OF SCHOOL RETAIN SERVICES X 75000 75000 false true true 75000 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.