BOYD - BUCHANAN SCHOOL: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BOYD - BUCHANAN SCHOOL (EIN 62-0518286)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2013-12-03
IRS object ID: 201343379349300814
Schema version: 2012v2.0
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 L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-12-03T11:27:18-08:00	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	FRIDAY WALKER & ASSOCIATES PLLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	103 JORDAN DRIVE SUITE 4	AddressLine1
City	CHATTANOOGA	City
State	TN	State
ZIP Code	37421	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	620518286	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	BOYD BUCHANAN SCHOOL	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	BOYD	NameControl
Phone	4236226177	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4650 BUCCANEER TRAIL	AddressLine1
City	CHATTANOOGA	City
State	TN	State
ZIP Code	37411	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JILL C HARTNESS	Name
Title	PRESIDENT	Title
Phone	4236226177	Phone
Date Signed	2013-12-03	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	KAY FRIDAY CPA	Name
Phone	4238553935	Phone
Date Prepared	2013-12-03	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	JILL HARTNESS	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	7701 SCRAPESHIN TRAIL	AddressLine1
City	CHATTANOOGA	City
State	TN	State
ZIP Code	37421	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	8476667	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1952	YearFormation
State Legal Domicile	TN	StateLegalDomicile
Activity Or Mission Description	THE SCHOOL'S MISSION IS TO PROVIDE A CLIMATE THAT STIMULATES INTELLECTUAL, PHYSICAL, AND SOCIAL GROWTH WHILE OFFERING AN ADDED DIMENSION TO EACH CHILD'S DEVELOPMENT; SPIRITUAL TRAINING, CENTERED AROUND BIBLICAL PRINCIPLES AND MORAL VALUES, WITH THE APPLICATION OF CHRISTIAN VALUES TO EVERYDAY LIVING.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	13	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	13	NbrIndependentVotingMembers
Total Nbr Employees	228	TotalNbrEmployees
Total Nbr Volunteers	50	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	393613	ContributionsGrantsPriorYear
Contributions Grants Current Year	335030	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	7296679	ProgramServiceRevenuePriorYear
Program Service Revenue CY	7740878	ProgramServiceRevenueCY
Investment Income Prior Year	20279	InvestmentIncomePriorYear
Investment Income Current Year	400759	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	7710571	TotalRevenuePriorYear
Total Revenue Current Year	8476667	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	5184305	SalariesEtcPriorYear
Salaries Etc Current Year	5293230	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	231836	TotalFundrsngExpCurrentYear
Other Expense Prior Year	2516109	OtherExpensePriorYear
Other Expenses Current Year	2568252	OtherExpensesCurrentYear
Total Expenses Prior Year	7700414	TotalExpensesPriorYear
Total Expenses Current Year	7861482	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	10157	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	615185	RevenuesLessExpensesCY
Total Assets BOY	8744761	TotalAssetsBOY
Total Assets EOY	8749246	TotalAssetsEOY
Total Liabilities BOY	3952088	TotalLiabilitiesBOY
Total Liabilities EOY	3341388	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	4792673	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	5407858	NetAssetsOrFundBalancesEOY
Mission Description	THE SCHOOL'S MISSION IS TO PROVIDE A CLIMATE	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	5480900	Expense
Revenue	7740878	Revenue
Description	KINDERGARTEN, ELEMENTARY, MIDDLE AND HIGH SCHOOL	Description
Total Program Service Expense	5480900	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	true	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	false	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	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	true	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
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	42	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	228	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	false	NonDeductibleContributions
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
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	13	NbrVotingGoverningBodyMembers
Number Independent Voting Members	13	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	false	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	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	BOYD-BUCHANAN SCHOOL	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	4235082212	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	4650 BUCCANEER TRAIL	AddressLine1
City	CHATTANOOGA	City
State	TN	State
ZIP Code	37411	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (18 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
DON HAYNES JR
Director	0.50	X	0	0	0
BOB WHITE
Director	0.50	X	0	0	0
JOEY HOGAN
Director	0.50	X	0	0	0
JEFF KEASLER
Past Chairman	0.50	X	0	0	0
CHAD WORTMAN
Director	0.50	X	0	0	0
BOBBY GOLDEN
Director	0.50	X	0	0	0
LEE MADDUX
Director	0.50	X	0	0	0
DON HEDRICK
Director	0.50	X	0	0	0
DR CHARLES HOOPER JR
Director	0.50	X	0	0	0
BOB LEE
Director	0.50	X	0	0	0
DR JASON ROBERTSON
Director	0.50	X	0	0	0
MIKE BURROUGHS
Chairman	0.50	X	0	0	0
WILLIAM GREER III
Vice Chairman	0.50	X	0	0	0
PARKER WAMACK
Treasurer	0.50	X	0	0	0	X
PAUL ROLAND
Secretary	1	X				X
LANNY WITT
Former President	40		45282			X
MARY HELEN WOOD
Vice President	40		77552			X
JILL HARTNESS
President	40		30814			X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	153648	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	CUSTOME CUSTODIAL INC	BusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	4300 ACCESS RD	AddressLine1
City	CHATTANOOGA	City
State	TN	State
ZIP Code	37415	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	JANITORIAL	DescriptionOfServices
Compensation	149053	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
Government Grants	6762	GovernmentGrants
All Other Contributions	328268	AllOtherContributions
Total Contributions	335030	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn
TUITION	611710	6762054
TUTORING FEES	611710	46976
AFTER SCHOOL CARE FEES	611710	75262
LUNCHROOM FEES	900099	499587
GATE REVENUE, CONCESSIONS & ATHLETIC	611710	122752

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	234247	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Program Service Revenue	7740878	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	399184	TotalRevenueColumn

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	1575	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	1575	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	1575	TotalRevenueColumn
Related Or Exempt Function Income	1575	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	8476667	TotalRevenueColumn
Related Or Exempt Function Income	8141637	RelatedOrExemptFunctionIncome

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	50986	Total
Program Services	0	ProgramServices
Management And General	5099	ManagementAndGeneral
Fundraising	45887	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	4755086	Total
Program Services	3811396	ProgramServices
Management And General	822749	ManagementAndGeneral
Fundraising	120941	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	164468	Total
Program Services	131575	ProgramServices
Management And General	32893	ManagementAndGeneral
Fundraising	0	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	11320	Total
Program Services	0	ProgramServices
Management And General	11320	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	311370	Total
Program Services	239390	ProgramServices
Management And General	59218	ManagementAndGeneral
Fundraising	12762	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	9935	Total
Program Services	0	ProgramServices
Management And General	9935	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	20990	Total
Program Services	0	ProgramServices
Management And General	20990	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	11508	Total
Program Services	0	ProgramServices
Management And General	11508	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	113609	Total
Program Services	52675	ProgramServices
Management And General	60934	ManagementAndGeneral
Fundraising	0	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	46762	Total
Program Services	0	ProgramServices
Management And General	25978	ManagementAndGeneral
Fundraising	20784	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	42227	Total
Program Services	14192	ProgramServices
Management And General	11657	ManagementAndGeneral
Fundraising	16378	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	41917	Total
Program Services	41917	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	221832	Total
Program Services	0	ProgramServices
Management And General	221832	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	23430	Total
Program Services	20873	ProgramServices
Management And General	2335	ManagementAndGeneral
Fundraising	222	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	29728	Total
Program Services	16589	ProgramServices
Management And General	13139	ManagementAndGeneral
Fundraising	0	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	73930	Total
Program Services	0	ProgramServices
Management And General	73930	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	401892	Total
Program Services	216996	ProgramServices
Management And General	184896	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	202314	Total
Program Services	150272	ProgramServices
Management And General	37568	ManagementAndGeneral
Fundraising	14474	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
PURCHASES AND SUPPLIES	788838	687980	100470	388
BAD DEBTS	33783	0	33783	0
REPAIRS & MAINTENANCE	117011	11829	105182	0
CUSTODIAL	155362	0	155362	0

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	233184	Total
Program Services	85216	ProgramServices
Management And General	147968	ManagementAndGeneral
Fundraising	0	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	7861482	Total
Program Services	5480900	ProgramServices
Management And General	2148746	ManagementAndGeneral
Fundraising	231836	Fundraising

Field	Value	IRS element (for citing)
Info In Schedule O Part X	X	InfoInScheduleOPartX

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	753837	BOY
EOY	671007	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	66769	BOY
EOY	62442	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	30360	BOY
EOY	23407	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	9059978	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	3958894	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	5205887	BOY
EOY	5101084	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	2666009	BOY
EOY	2868613	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	17371	BOY
EOY	18695	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	4528	BOY
EOY	3998	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	8744761	BOY
EOY	8749246	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	79682	BOY
EOY	106839	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	1725889	BOY
EOY	1403066	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	1955265	BOY
EOY	1635685	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	191252	BOY
EOY	195798	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	3952088	BOY
EOY	3341388	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	2105491	BOY
EOY	2531085	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	2141146	BOY
EOY	2335383	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	546036	BOY
EOY	541390	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	4792673	BOY
EOY	5407858	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	8744761	BOY
EOY	8749246	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	615185	ReconcilationRevenueExpenses
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	false	FSAudited
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii
Public Support Total170	0	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Public Support Pertcentage170	0	PublicSupportPertcentage170
Public Support Total509	0	PublicSupportTotal509
Public Support Percentage509	0	PublicSupportPercentage509
Investment Income Percentage	0	InvestmentIncomePercentage

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

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	2666009	BeginningOfYearBalance
Contributions	27831	Contributions
Investment Earnings Or Losses	398587	InvestmentEarningsOrLosses
Other Expenditures	223814	OtherExpenditures
End Of Year Balance	2868613	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	2727619	BeginningOfYearBalance
Contributions	50429	Contributions
Investment Earnings Or Losses	19424	InvestmentEarningsOrLosses
Other Expenditures	131463	OtherExpenditures
End Of Year Balance	2666009	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	2141462	BeginningOfYearBalance
Contributions	11000	Contributions
Investment Earnings Or Losses	710414	InvestmentEarningsOrLosses
Other Expenditures	135257	OtherExpenditures
End Of Year Balance	2727619	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	2187246	BeginningOfYearBalance
Contributions	10100	Contributions
Investment Earnings Or Losses	246228	InvestmentEarningsOrLosses
Other Expenditures	302112	OtherExpenditures
End Of Year Balance	2141462	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	2771688	BeginningOfYearBalance
Contributions	187590	Contributions
Investment Earnings Or Losses	-518809	InvestmentEarningsOrLosses
Other Expenditures	253223	OtherExpenditures
End Of Year Balance	2187246	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.23780	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.18870	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.57350	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Land Land

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	124227	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	164190	OtherCostOrOtherBasis
Book Value	288417	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	4370657	OtherCostOrOtherBasis
Depreciation	2108540	Depreciation
Book Value	2262117	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2182681	OtherCostOrOtherBasis
Depreciation	542157	Depreciation
Book Value	1640524	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1648407	OtherCostOrOtherBasis
Depreciation	931824	Depreciation
Book Value	716583	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	569816	OtherCostOrOtherBasis
Depreciation	376373	Depreciation
Book Value	193443	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	5101084	TotalOfBookValueLandBuildings

Other Securities OtherSecurities (9 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
NELL PALMER TRUST	1328711	F
CONRAD BATES SCIENCE FUND	28633	F
RICHARD TANTUM FUND	27726	F
BETTY CARNES ENDOWMENT	33643	F
RENEE CONNELLY FUND	68920	F
SCHOLARSHIP	478518	F
ENDOWMENT	681998	F
MOYERS/WILLIAMS FUND	96950	F
BIBLE FUND	123514	F

Field	Value	IRS element (for citing)
Total Of Book Value Securities	2868613	TotalOfBookValueSecurities

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	DUE TO AGENCY FUNDS	Description
Amount	$195,798	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	195798	TotalOfAmounts

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)

IdentifierIdentifier	ExplanationExplanation
Pt V Line 4	THE EARNINGS FROM THE PERMANENTLY RESTRICTED ENDOWMENT
	FUNDS ARE TO BE USED IN ACCORDANCE WITH THE DONOR'S WISHES, IF ANY, WHICH INCLUDE ASSISTING WITH THE SCHOOL'S OPERATIONS, TEACHERS' HIGHER EDUCATION, SCHOLARSHIPS AND FINANCIAL ASSISTANCE TO CHURCH OF CHRIST FAMILIES. THE BOARD DESIGNATED FUNDS ARE TO BE HELD FOR LONG-TERM INVESTING AND SCHOOL OPERATIONS, AS NEEDED.
Pt X	DUE TO AGENCY FUNDS REPRESENTS MONEYS ON DEPOSIT WITH
	THE SCHOOL WHICH ARE HELD ON BEHALF OF OTHERS; THE SCHOOL HAS CUSTODY OF THE FUNDS BUT NOT TITLE TO THEM. TYPICALLY, PARENT ASSOCIATIONS, STUDENT CLASSES, ETC. ARE THE PRINCIPAL SOURCES OF THESE FUNDS.

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	Line 3	Identifier
Explanation	ANY MEMBER OF THE GENERAL PUBLIC WHO SHOWS INTEREST IN ENROLLMENT AT BOYD-BUCHANAN SCHOOL IS SENT A PACKAGE THAT INCLUDES A TUITION SCHEDULE. THIS SCHEDULE INCLUDES THE SCHOOL'S NON-DISCRIMINATORY POLICY THAT STATES "BOYD-BUCHANAN SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR, AND NATIONAL OR ETHIC ORIGIN TO ALL RIGHTS, PRIVILEGES, PROGRAMS AND ACTIVITIES AVAILABLE AT THE SCHOOL."	Explanation

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Field	Value	IRS element (for citing)
Name Person	JEB HARTNESS	NamePerson

Field	Value	IRS element (for citing)
Relationship	HUSBAND OF PRESIDENT	Relationship
Amount Of Transaction	30000	AmountOfTransaction
Description Of Transaction	LANDSCAPING & LAWN SERVICES	DescriptionOfTransaction
Sharing Of Revenues	false	SharingOfRevenues

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (14 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 12c	OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO
	SIGN A STATEMENT ANNUALLY INDICATING WHETHER A
	CONFLICT OF INTEREST EXISTS.
Pt VI, Line 19	THE SCHOOL DOES NOT MAKE ITS GOVERNING DOCUMENTS,
	CONFLICT OF INTEREST OR FINANCIAL STATEMENTS AVAILABLE
	TO THE PUBLIC.
Pt VI, Line 8b	THE COMMITTEES DO NOT DOCUMENT THE MEETINGS HELD OR ACTIONS TAKEN.
Pt XII, Line 2c	BOARD OF DIRECTORS SELECTS THE INDEPENDENT ACCOUNTANTS
	FOR PREPARATION OF THE REVIEW. ONE OR MORE MEMBERS OF
	THE BOARD NORMALLY REVIEW THE REVIEWED FINANCIAL
	STATEMENTS.
Pt VI, Line 11b	THERE ARE NO FORMAL PROCEDURES ASSOCIATED WITH THE
	REVIEW OF THE FORM 990.
Form 990, Part IX, Line 24f	OFFICIAL FEES 29496. 29496. 0. 0. DUES 9511. 0. 9511. 0. YEARBOOK EXPENSE 21299. 21299. 0. 0. SECURITY SYSTEM 14247. 3620. 10627. 0. PROPERTY TAXES 17993. 0. 17993. 0. GRADUATION EXPENSE 13475. 13475. 0. 0. SPECIAL EVENTS 9944. 0. 9944. 0. OTHER EXPENSE 60749. 9496. 51253. 0. TUTORING EXPENSES 47979. 0. 47979. 0. FIRE SYSTEM 661. 0. 661. 0. GUIDANCE/TESTING 7830. 7830. 0. 0.