2013-02-14T13:59:44-00:00 2012-07-31 THOMSON AND COMPANY PLLC PO BOX 28190 BELLINGHAM WA 98228 990 2011-08-01 911434401 ST PAULS EPISCOPAL SCHOOL DBA ST PAUL'S ACADEMY STPA 3607331750 1509 E VICTOR ST BELLINGHAM WA 98225 ORPHALEE SMITH 2013-02-14 true SUSAN THOMSON-SINES 3607343939 2013-02-14 X 2011 2016-03-07 17:11:31Z X ST PAUL'S ACADEMY SCOTT WHITMAN 1509 E VICTOR ST BELLINGHAM WA 98225 4442103 false X www.sp-academy.org X 2001 WA PROVIDE A STRONG FOUNDATION FOR LEARNING, GLOBAL CITIZENSHIP, A LIFE OF SIGNIFICANCE. CELEBRATE A LOVE OF CHALLENGING QUESTIONS, RIGOROUS INQUIRY FREE EXPRESSION, SERVICE TO OTHERS. FROM PRE-K TO 12TH GRADE, THE ACADEMY HELPS STUDENTS TO LEARN TO PUSH FORWARD THE BOUNDARIES OF THEIR EDUCATION, SO THEY MAY UNDERSTAND ADDRESS SOCIETYS NEEDS 14 14 92 0 1978436 1745369 1699850 2046390 1562 6153 320239 342436 4000087 4140348 0 0 1677928 1937239 0 70523 879790 1063261 2557718 3000500 1442369 1139848 16265176 16159794 9695048 8447917 6570128 7711877 PROVIDE EACH STUDENT WITH A TRADITIONAL ACADEMIC PROGRAM, TO ENCOURAGE ACHIEVEMENT, EMPHASIZE LEADERSHIP, SERVICE AND MORAL DEVELOPMENT, AND TO INSTILL IN EACH STUDENT AN ACTIVE RESPECT FOR ALL MEMBERS OF THE COMMUNITY IN THE EPISCOPAL TRADITION false false 2298071 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 2298071 true true false false false false false false false true false false false false true false false true false false false false false true false false false false false false false false false false false false false false false false false false false false false false false true 24 0 92 true false false false false false true true false false false false X 14 14 false false false false false false false true true false false true true true true true true true true false WA X ST PAUL'S ACADEMY BUSINESS MANAGER 3607331750 3000 NW AVE BELLINGHAM WA 98225 STEPHANIE SADLER 030.00 X 73125 0 2194 BRUCE LITHERLAND 001.00 X X 0 0 0 SCOTT WHITMAN 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 0 0 0 JOHN FERLIN 001.00 X 0 0 0 NICHOLAS KAISER 001.00 X 0 0 0 REVEREND KEVIN ALLEN 001.00 X 0 0 0 JEFF KAHN 001.00 X 0 0 0 RUD BROWNE 001.00 X 0 0 0 JASON STOANE 001.00 X 0 0 0 73125 2194 false false false 1745369 1745369 ENROLLMENT FEES 1950209 SCHOOL PROGRAM FEES 39453 OTHER FEES 26733 FACILITY RENTAL FEES 29995 2046390 905 20000 14752 5248 5248 629439 287003 342436 4140348 0 0 0 0 73125 73125 0 1584617 1332822 214195 37600 28988 23770 5218 111852 92093 19759 138657 111480 24032 3145 0 0 11500 11500 0 0 5650 5650 19704 3511 16193 11122 11122 0 0 181962 181962 0 0 0 152116 152116 0 442672 398405 44267 23650 21285 2365 EDUCATION AND TRAINING 106994 106994 SUPPLIES AND EQUIPMENT 29713 18945 10768 DUES AND SUBSCRIPTIONS 8490 6804 1686 BAD DEBT EXPENSE 30000 30000 39688 27789 11899 3000500 2298071 631906 70523 X 1007514 605359 330830 93230 577728 589048 9370 29992 15779605 1060823 14109585 14718782 47077 49883 183072 73500 16265176 16159794 611658 56385 1899829 1869191 7183561 6522341 9695048 8447917 X 6134652 7584222 435476 127655 6570128 7711877 16265176 16159794 X 1139848 1901 X true false true X false X 0.00000 0.00000 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 1399654 1399654 13509758 732196 12777562 98127 31475 66652 772066 297152 474914 14718782 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 ASSOCIATED 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, 2012 THE ACADEMY FOLLOWED THE GUIDANCE IN ASC 740-10, REGARDING REPORTING OF UNCERTAINTY IN INCOME TAXES. THE IMPLMENTATION OF ASC 740-10 HAD NO IMPACT ON X 2 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 X 2 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 X false WA AUCTION 402180 402180 44639 PALS FUNDRAISING 118760 118760 118491 3 108499 108499 123873 629439 629439 287003 287003 342436 Form 990 Part VI 11b THE BOARD ASSIGNS RESPONSIBILITY TO THE FINANCE COMMITTEE TO REVIEW THE 990 AND MAKE RECOMMENDATIONS TO APPROVE TO THE BOARD. THE 990 IS AVAILABLE TO ALL BOARD MEMBERS FOR THEIR REVIEW Form 990 Part VI 12c BOARD MONITORS POSSIBLE CONFLICTS OF INTEREST AND UPDATES ALL BOARD MEMBERS YEARLY Form 990 Part VI 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 19 THE ACADEMY MAKES INFORMATION AVAILABLE UPON WRITTEN REQUEST Form 990 Part XI 5 NET UNREALIZED GAIN OF 1,901. Form 990 Part VI Section B Line 11b THE BOARD ASSIGNS RESPONSIBILITY TO THE FINANCE COMMITTEE TO REVIEW THE 990 AND MAKE RECOMMENDATIONS TO APPROVE 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 XI Line 5 NET UNREALIZED GAIN OF 1,901.