2013-11-29T13:21:06-06:00 2013-05-31 LONG CHILTON LLP 402 E TYLER AVE HARLINGEN TX 785509122 990 2012-06-01 741507957 MARINE MILITARY ACADEMY INC MARI 9564236006 320 IWO JIMA BLVD HARLINGEN TX 78550 JOHN D BUTLER EDD 9564236006 2013-11-18 true QUENTIN ANDERSON CPA 9564233765 2013-11-29 2012 2015-11-30 17:44:51Z ROBERT G HILL 320 IWO JIMA BLVD HARLINGEN TX 78550 20054309 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 INSTALL 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, PHSYICAL STAMINA, AND MORAL CHARACTER THROUGH PROGRAMS AND ACTIVITIES CREATED AND CONDUCTED IN THE FULL SPIRIT OF THE UNITED STATES MARINE CORPS. 20 20 161 61 0 2166621 988696 9068122 10125162 651264 1397729 55442 125199 11941449 12636786 475200 541550 0 5243742 5078096 0 280144 5393252 5460472 11112194 11080118 829255 1556668 42553297 44953457 4290510 3844864 38262787 41108593 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 INSTALL 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, PHSYICAL STAMINA, AND MORAL CHARACTER THROUGH PROGRAMS AND ACTIVITIES CREATED AND CONDUCTED IN THE FULL SPIRIT OF THE UNITED STATES MARINE CORPS. false false 6153858 541550 11217601 MARINE MILITARY ACADEMY'S COLLEGE PREPARATORY BOARDING SCHOOL FOR YOUNG MEN IN GRADES 8 - 12 SERVED 252 ACADEMIC YEAR CADETS AND 372 SUMMER CAMPERS DURING THE YEAR ENDED MAY 31, 2013. 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 61 GRADUATES OF THE CLASS OF 2013 EARNED ADMISSION TO FOUR-YEAR COLLEGES/UNIVERSITIES AND TWO-YEAR PROGRAMS OR ENTERED MILITARY SERVICE. IN 2012-2013, THE ACADEMY HAD 27 CADETS EARN QUALIFYING SCORES ON THE VARIOUS ADVANCED PLACEMENT EXAMS, AND 10 CADETS EARNED A TOTAL OF 42 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. 6153858 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 161 true false false false false false true true false false false false X 20 20 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 1.00 X 0 0 0 MICHAEL P BRADLEY 1.00 X 0 0 0 JERRY C DAVIS 1.00 X 0 0 0 JAMES B EZELL 1.00 X 0 0 0 WILLIAM A GARY 1.00 X X 0 0 0 ALFRED M GRAY JR 1.00 X X 0 0 0 G F ROBERT HANKE 1.00 X 0 0 0 ROBERT A LUTZ 1.00 X X 0 0 0 CRAIG MATTESON 1.00 X 0 0 0 ROBERT B DUNKIN 1.00 X 0 0 0 JOHN C MCCORMACK 1.00 X 0 0 0 ANTHONY J MCINTYRE 1.00 X 0 0 0 JOE W POLLARD 1.00 X X 0 0 0 JOE E SHARP 1.00 X 0 0 0 ROBERT JAMES 1.00 X 0 0 0 THOMAS E KOLONGOWSKI 1.00 X 0 0 0 STUART PILTCH 1.00 X 0 0 0 JOHN SASSO 1.00 X 0 0 0 JOSEPH F WEBER 1.00 X X 0 0 0 ROSALIND REDFERN GROVER 1.00 X 0 0 0 ROBERT HILL 50.00 X 111489 0 11254 JOHN D BUTLER 40.00 X 92731 0 27538 204220 38792 1 false false false JOHNSON CONTROLS INC PO BOX 730068 DALLAS TX 75373 BUILDING/RENOVA 232659 BRAND EXTRACT 7026 OLD KATY RD 210 HOUSTON TX 77024 MARKETING CONSU 182682 2 66808 921888 115189 988696 TUITION AND FEES 611600 8500948 8500948 SUMMER & LEADERSHIP PROGRAMS 611600 1508480 1508480 OTHER INCOME 611600 115734 115734 10125162 447426 447426 7684162 6733859 950303 950303 950303 17798 66808 34735 -16937 -16937 791065 648929 142136 142136 12636786 11217601 430489 541550 541550 225144 225144 4164033 3321325 695284 147424 124029 89032 29894 5103 220135 152330 65060 2745 344755 254650 78682 11423 10127 10127 28050 28050 84827 84827 147391 113082 34309 507822 438025 12439 57358 276386 77347 160233 38806 116830 116830 1447420 1447420 254306 119127 117894 17285 6223 4647 1576 888549 888549 134886 134886 FOOD & DINING HALL 649714 649714 MILITARY/STUDENT RESIDENT 378657 150533 228124 UNCOLLECTIBLE ACCOUNTS 192282 192282 EXECUTIVE DISCRETIONARY 108504 108504 228498 125666 102832 11080118 6153858 4646116 280144 88488 86308 4402991 5210475 377180 368561 100202 95732 21 26 3247 2697 749712 812174 82834 87224 36332612 16618194 19716118 19714418 12086042 12971652 4946462 5604190 42553297 44953457 1134072 1172158 1083992 861639 1915970 1633802 156476 177265 4290510 3844864 X 18024897 19216605 2723658 4363488 17514232 17528500 38262787 41108593 42553297 44953457 1556668 623176 665962 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 13239415 360139 -1377790 10000 952978 91191 11167595 0.15000 0.61360 0.23640 true false 6000 141708 147708 26221370 11522414 14698956 5663040 5095780 567260 4300494 4300494 19714418 INVEST IN MARINE MILITARY FOUNDATION 5560964 UNAMORTIZED LONGTERM DEBT ISSUE COST 43226 5604190 SEC 457(B) WAGE DEFERRAL PLAN 112548 ANNUITY OBLIGATIONS PAYABLE 64717 177265 X 13960659 623176 665961 1289137 12671522 -34736 -34736 12636786 11114853 34735 34735 11080118 11080118 INTENDED USES FOR ENDOWMENT FUNDS 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. LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE ACADEMY QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(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 170(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 RETURN, IN ORDER FOR THOSE TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS. AS OF MAY 31, 2013 THE ACADEMY REPORTS NO UNCERTAIN TAX POSITIONS AND THEREFORE HAS NOT RECORDED ANY UNRECOGNIZED TAX BENEFITS OR LIABILITIES. REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 2D NET CHANGE IN INTEREST IN AFFILIATED ORGANIZATION 665,961 REVENUE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 4B FUNDRAISING EVENT DIRECT EXPENSES -34,736 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EVENT DIRECT EXPENSES 34,736 ROUNDING -1 SUPPLEMENTAL FINANCIAL INFORMATION 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 ORGANIZED AND 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 PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION 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 FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION SCHEDULE E LINE 6 A PORTION OF MCJROTC SALARIES ARE PAID BY THE 8TH MARINE CORPS DISTRICT HM SMITH DINNER 56700 50820 5880 1975 17508 2659 SILENT AUCTION 27906 15988 11918 12593 84606 66808 17798 14568 17508 2659 34735 -16937 true SCHOLARSHIP 55 541550 ADDITIONAL INFORMATION 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 false A false false false false false false false false false A false ROBERT G HILL ROUTINE CHARGE TRANSACTIONS X 24 24 false true true JOHN D BUTLER ROUTINE CHARGE TRANSACTIONS X 2 2 false true true 26 X 3 95556 COST OR SELLING PRICE X STUDENT ACTIVIT 3 1450 COST OR SELLING PRICE X FACILITIES/SERV 6 4790 SALE OF COMP PROPERTY X SILENT AUCTION 44 12593 SALE OF COMP PROPERTY X MILITARY 1 800 SALE OF COMP PROPERTY false true true THIRD PARTY USED TO PROCESS NONCASH CONTRIBUTIONS 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. SUPPLEMENTAL INFORMATION SCHEDULE M, PAGE 2, PART II FORM 990, SCHEDULE M, PART I, COLUMN (B) MARINE MILITARY ACADEMY IS REPORTING THE NUMBER OF CONTRIBUTIONS. ORGANIZATION'S MISSION 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 INSTALL 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, PHSYICAL STAMINA, AND MORAL CHARACTER THROUGH PROGRAMS AND ACTIVITIES CREATED AND CONDUCTED IN THE FULL SPIRIT OF THE UNITED STATES MARINE CORPS. ADDITIONAL INFORMATION 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. FIRST ACCOMPLISHMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4A 2012-2013, THE ACADEMY HAD 27 CADETS EARN QUALIFYING SCORES ON THE VARIOUS ADVANCED PLACEMENT EXAMS, AND 10 CADETS EARNED A TOTAL OF 42 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. RELATED PARTY INFORMATION AMONG OFFICERS FORM 990, PAGE 6, PART VI, LINE 2 ANTHONY J. MCINTYRE THOMAS E. KOLONGOWSKI TRUSTEE TRUSTEE BUSINESS RELATIONSHIP ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 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. ENFORCEMENT OF CONFLICTS POLICY 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. COMPENSATION PROCESS FOR TOP OFFICIAL 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. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B SEE EXPLANATION FOR LINE 15A ABOVE GOVERNING DOCUMENTS DISCLOSURE EXPLANATION 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. RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 NET CHANGE IN INTEREST IN AFFILIATED ORGANIZATION 665,961 FUNDRAISING EVENT DIRECT EXPENSES 34,736 FUNDRAISING EVENT DIRECT EXPENSES -34,736 ROUNDING 1