RICHARD ALLEN PREPARATORY INC: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- RICHARD ALLEN PREPARATORY INC (EIN 31-1690658)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-05-16
- IRS object ID
- 201101369349301145
- Schema version
- 2009v1.7
- 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 J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-05-16T10:12:56-05:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLARK SCHAEFER HACKETT & CO | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 40 N MAIN ST STE 800 KETTERING TOWE | AddressLine1 |
| City | DAYTON | City |
| State | OH | State |
| ZIP Code | 45423 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311690658 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RICHARD ALLEN PREPARATORY INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | RICH | NameControl |
| Phone | 9375679131 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 368 S PATTERSON BLVD | AddressLine1 |
| City | DAYTON | City |
| State | OH | State |
| ZIP Code | 45402 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JEANETTE HARRIS | Name |
| Title | PRESIDENT | Title |
| Phone | 9375869500 | Phone |
| Date Signed | 2011-05-13 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KEVIN T DAVIS CPA | Name |
| Phone | 9372260070 | Phone |
| Date Prepared | 2011-05-13 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JEANETTE HARRIS | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 368 S PATTERSON BLVD | AddressLine1 |
| City | DAYTON | City |
| State | OH | State |
| ZIP Code | 45402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1584011 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | na | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1999 | YearFormation |
| State Legal Domicile | OH | StateLegalDomicile |
| Activity Or Mission Description | EDUCATE CHILDREN IN GRADES KINDERGARTEN THROUGH EIGHTH GRADE IN MONTGOMERY COUNTY, OHIO. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 8 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 8 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 9 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 350089 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1479128 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 29820 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 94310 | ProgramServiceRevenueCY |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 11528 | OtherRevenuePriorYear |
| Other Revenue Current Year | 10573 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 391437 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1584011 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 233152 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 211189 | OtherExpensePriorYear |
| Other Expenses Current Year | 1534148 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 444341 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1534148 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -52904 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 49863 | RevenuesLessExpensesCY |
| Total Assets BOY | 162448 | TotalAssetsBOY |
| Total Assets EOY | 159638 | TotalAssetsEOY |
| Total Liabilities BOY | 313685 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 114505 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -151237 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 45133 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO MAINTAIN AND PROVIDE A SCHOOL EXCLUSIVELY FOR EDUCATIONAL, LITERARY, SCIENTIFIC AND RELATED TEACHING SERVICE. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 1304026 | Expense |
| Revenue | 104883 | Revenue |
| Description | EDUCATE CHILDREN IN GRADES KINDERGARTEN THORUGH EIGHTH GRADE IN MONTGOMERY COUNTY, OHIO. | Description |
| Total Program Service Expense | 1304026 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 1 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Nbr Voting Governing Body Members | 8 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 8 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 0 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | OH | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FELIX O'AKU | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9375679124 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 368 S PATTERSON BLVD | AddressLine1 |
| City | DAYTON | City |
| State | OH | State |
| ZIP Code | 45402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (13 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| REV EARL G HARRIS | ||||||
| BOARD MEMBER (EMERITUS-NON VOTING) | 1.00 | X | 0 | 0 | 0 | |
| DIXIE ALLEN | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| KEISHA JORDAN | ||||||
| BOARD MEMBER (JUL-DEC) | 1.00 | X | 0 | 0 | 0 | |
| WANDA MILLS | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| LONNIE NORWOOD | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| GARY PERSONS | ||||||
| BOARD MEMBER/CHAIRMAN | 1.00 | X | 0 | 0 | 0 | X |
| MIA WORTHAM-SPELLS | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| DR LAQUETTA CORTNER | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| DR MICHAEL MCCORMICK | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| JOHNNY DAVIS | ||||||
| BOARD MEMBER (JAN-JUN) | 1.00 | X | 0 | 0 | 0 | |
| FELIX A O'AKU | ||||||
| TREASURER | 40.00 | 0 | 75000 | 24193 | X | |
| DR JEANETTE HARRIS | ||||||
| PRESIDENT | 40.00 | 0 | 185004 | 35486 | X | |
| MICHELLE THOMAS | ||||||
| VICE PRESIDENT/SECRETARY | 40.00 | 0 | 101341 | 32081 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 361345 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 91760 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE INSTITUTE OF MANAGEMENT AND RESOURCE | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 386 S PATTERSON BLVD | AddressLine1 |
| City | DAYTON | City |
| State | OH | State |
| ZIP Code | 45402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | PURCHASED SERVICES | DescriptionOfServices |
| Compensation | 1440492 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Government Grants | 1479128 | GovernmentGrants |
| Total Contributions | 1479128 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | SCHOOL LUNCH | Description |
| Business Code | 611600 | BusinessCode |
| Total Revenue Column | 94310 | TotalRevenueColumn |
| Related Or Exempt Function Income | 94310 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 94310 | TotalProgramServiceRevenue |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER | Description |
| Business Code | 611600 | BusinessCode |
| Total Revenue Column | 10573 | TotalRevenueColumn |
| Related Or Exempt Function Income | 10573 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 10573 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1584011 | TotalRevenueColumn |
| Related Or Exempt Function Income | 104883 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22858 | Total |
| Program Services | 19430 | ProgramServices |
| Management And General | 3428 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 529 | Total |
| Program Services | 450 | ProgramServices |
| Management And General | 79 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1339 | Total |
| Program Services | 1138 | ProgramServices |
| Management And General | 201 | ManagementAndGeneral |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| PURCHASED SERVICES | 1440492 | 1224418 | 216074 |
| RETIREMENT | 68930 | 58590 | 10340 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1534148 | Total |
| Program Services | 1304026 | ProgramServices |
| Management And General | 230122 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 8474 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 159339 | BOY |
| EOY | 149394 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 78786 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 77016 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3109 | BOY |
| EOY | 1770 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 162448 | BOY |
| EOY | 159638 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 270216 | BOY |
| EOY | 86405 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28100 | BOY |
| EOY | 28100 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15369 | BOY |
| EOY | 0 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 313685 | BOY |
| EOY | 114505 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -154346 | BOY |
| EOY | 45133 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3109 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -151237 | BOY |
| EOY | 45133 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 162448 | BOY |
| EOY | 159638 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 0 | FSAudited |
| Federal Grant Audit Required | 0 | 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
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 78786 | OtherCostOrOtherBasis |
| Depreciation | 77016 | Depreciation |
| Book Value | 1770 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 1770 | TotalOfBookValueLandBuildings |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part X: | Identifier |
| Return Reference | Description of Uncertain Tax Positions Under FIN 48: | ReturnReference |
| Explanation | THE SCHOOL IS A NON-PROFIT ORGANIZATION THAT HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE TO BE EXEMPT FROM FEDERAL INCOME TAXES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT IS NOT AWARE OF ANY COURSE OF ACTION OR SERIES OF EVENTS THAT HAVE OCCURRED THAT MIGHT ADVERSLY AFFECT THE SCHOOL'S TAX-EXEMPT STATUS. | Explanation |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Pub Via Broadcast Media Expln | THE SCHOOL IS A PUBLIC SCHOOL THAT IS INDEPENDENT OF ANY SCHOOL DISTRICT AS PROVIDED BY THE OHIO REVISED CODE CHAPTERS 3314 AND 1702. AS A PUBLIC SCHOOL, RACIALLY NONDISCRIMINATORY POLICIES ARE MAINTAINED IN OPERATION, AS WELL AS IN SOLICITATION OF STUDENTS. | PubViaBroadcastMediaExpln |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Govt Financial Aid Explanation | SCHOOL RECEIVES FUNDING FROM THE STATE OF OHIO AS WELL AS THE FEDERAL GOVERNMENT (PASSED THROUGH THE OHIO DEPARTMENT OF EDUCATION) TO PROVIDE FUNDING FOR EDUCATIONAL SERVICES AS WELL AS SPECIFIC EDUCATIONAL GRANT PROGRAMS. | GovtFinancialAidExplanation |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | 1 | SubstantiationRequired |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DR JEANETTE HARRIS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Base Compensation Filing Org | 0 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 185004 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 25901 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 0 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 9585 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 0 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 220490 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JEANETTE HARRIS | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | PRESIDENT | Relationship |
| Amount Of Transaction | 185004 | AmountOfTransaction |
| Description Of Transaction | THE PRESIDENT OF THE ORGANIZATION WHOLLY OWNES THE INSTITUTE OF CHARTER SCHOOL MANAGEMENT RESOURCES, INC. THAT PROVIDES CONSULTING SERVICES TO THE INSTITUTE OF MANAGEMENT AND RESOURCES, INC. (IMR). IMR EMPLOYS ALL SCHOOL PERSONNEL AND PAYS VIRTUALLY ALL OTHER SCHOOL OPERATING COSTS. IMR ALLOCATES THE OPERATING COSTS TO EACH SCHOOL. | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section A, line 2 | THE ORGANIZATION'S PRESIDENT, DR. JEANETTE HARRIS, IS THE SPOUSE OF EMERITUS BOARD MEMBER, REV. EARL G. HARRIS, AND THE MOTHER OF VICE PRESIDENT/SECRETARY, MICHELLE THOMAS. |
| Form 990, Part VI, Section A, line 8b | THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| Form 990, Part VI, Section B, line 11 | THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT AND THEN REVIEWED BY THE PRESIDENT AND/OR TREASURER OF THE ORGANIZATION PRIOR TO FILING. |
| Form 990, Part VI, Section B, line 12c | THE CONFLICT OF INTEREST POLICY IS CONSISTENTLY MONITORED AT EACH BOARD MEETING BY REQUIRING EACH BOARD MEMBER TO DISCLOSE ANY CONFLICTS. |
| Form 990, Part VI, Section C, line 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART I, LINE 5 & PART V, LINE 2: | THE SCHOOL HAS A MANAGEMENT AGREEMENT WITH THE INSTITUTE OF MANAGEMENT AND RESOURCES, INC (IMR) TO PERFORM THE FUNCTIONS REASONABLY REQUIRED TO MANAGE THE OEPRATION OF THE SCHOOL. THE SCHOOL REIMBURSES IMR EVERY PAY-PERIOD FOR THE GROSS PAYROLL EXPENSE OF THE CONTRACT EMPLOYEES WORKING AT THE SCHOOL AND MONTHLY FOR THE RELATED COST OF THE BENEFITS OFFERED TO THESE EMPLOYEES. FOR FISCAL YEAR 2009-2010, THE EXPENSE RELATED TO CONTRACTUAL EMPLOYEES WAS $581,544 FOR WAGES AND $78,795 FOR BENEFITS. |
| FORM 990, SECTION A, COLUMN F: | THE BOARD, PRESIDENT, VICE PRESIDENT AND TREASURER OF RICHARD ALLEN ACADEMY COMMUNITY SCHOOL SERVE IN THE SAME CAPACITY FOR RICHARD ALLEN PREPATORY, RICHARD ALLEN ACADEMY II, AND RICHARD ALLEN ACADEMY III COMMUNITY SCHOOLS, ALL OF WHICH ARE MANAGED BY THE INSTITUTE OF MANAGEMENT AND RESOURCES, INC. (IMR). THE VICE PRESIDENT AND TREASURER ARE EMPLOYEES OF IMR AND THE PRESIDENT IS AN EMPLOYEE OF THE INSTITUTE OF CHARTER SCHOOL MANAGEMENT RESOURCES, INC. (ICSMR). THE EMPLOYMENT COSTS ASSOCIATED WITH THESE OFFICERS ARE ALLOCATED BETWEEN THE RICHARD ALLEN SCHOOLS. |
| FORM 990, PART XI, LINE 2B: | THE SCHOOL IS CURRENTLY BEING AUDITED BY THE OFFICE OF THE AUDITOR OF STATE. THE AUDIT WAS NOT COMPLETE AS OF THE DATE THE FORM 990 WAS COMPLETED. |
| FORM 990, PART I, LINE 22 & PART X, LINE 33: | THE 6/30/2009 NET DEFICIT PER THE SCHOOL'S FINANCIAL STATEMENTS OF $(4,730) REFLECTS A RETROACTIVE RESTATEMENT OF $146,507. THE NET DEFICIT AS OF 6/30/2009 AS PREVIOUSLY REPORTED ON FORM 990 WAS $(151,237). |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (4 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|---|
| INSTITUTE OF MANAGEMENT AND RESOURCES INC | ||||||||||
| 368 S PATTERSON BLVD | DAYTON | OH | 45402 | 562366373 | MANAGEMENT COMPANY | OH | 501(C)(3) | 509(A)(2) | N/A | |
| RICHARD ALLEN ACADEMY II INC | ||||||||||
| 368 S PATTERSON BLVD | DAYTON | OH | 45402 | 311712317 | PROVIDES HOUSING AND EDUCATIONAL SERVICES TO KINDERGARTEN STUDENTS | OH | 501(C)(3) | 170(B)(1)(A)(II) | RICHARD ALLEN ACADEMY INC | |
| RICHARD ALLEN ACADEMY III INC | ||||||||||
| 368 S PATTERSON BLVD | DAYTON | OH | 45402 | 311756854 | CHARTER SCHOOL | OH | 501(C)(3) | 170(B)(1)(A)(II) | RICHARD ALLEN ACADEMY INC | |
| RICHARD ALLEN ACADEMY I INC | ||||||||||
| 368 S PATTERSON BLVD | DAYTON | OH | 45402 | 311690658 | CHARTER SCHOOL | OH | 501(C)(3) | 170(B)(1)(A)(II) | RICHARD ALLEN ACADEMY INC | |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INSTITUTE OF CHARTER SCHOOL MANAGEMENT AND RESOURCES INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 368 SOUTH PATTERSON BLVD | AddressLine1 |
| City | DAYTON | City |
| State | OH | State |
| ZIP Code | 45402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311653449 | EIN |
| Primary Activity | CONSULTING SERVICES OF THE CEO AND RENT OF THE FACILITIES | PrimaryActivity |
| Legal Domicile State | OH | LegalDomicileState |
| Type Of Entity | S | TypeOfEntity |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INSTITUTE OF MANAGEMENT AND RESOURCES INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | O | TransactionType |
| Amount Involved | 1440492 | AmountInvolved |
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