Civic Intelligence

The Fulton School

990 • Fiscal year 2018 • EIN 43-1666028

Jun 01, 2017 to May 31, 2018 • Filed on Nov 07, 2018

123 Schoolhouse RoadSt Albans, MO 63073

(636) 458-6688

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

85th percentile

0.64x

Higher debt load relative to assets than 85% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

87th percentile

1.23x

Higher debt load relative to revenue than 87% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

26th percentile

-6.1%

Higher net margin than 26% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

56th percentile

$74,990

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

35th percentile

-2.3%

Faster asset growth than 35% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

56th percentile

6.5%

Faster revenue growth than 56% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$4,568,065

Down $109,113 (-2.3%) from 2017

Net Assets

Down

$1,628,696

Down $145,615 (-8.2%) from 2017

Liabilities

Up

$2,939,369

Up $36,502 (+1.3%) from 2017

Revenue

Up

$2,382,364

Up $146,004 (+6.5%) from 2017

Expenses

Down

$2,527,979

Down $66,016 (-2.5%) from 2017

Net Income

Up

-$145,615

Up $212,020 (+59%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $5,792,453Liabilities 2012: $3,980,742Net Assets 2012: $1,811,7112012Assets 2013: $5,605,064Liabilities 2013: $4,011,334Net Assets 2013: $1,593,7302013Assets 2014: $5,452,278Liabilities 2014: $3,965,150Net Assets 2014: $1,487,1282014Assets 2015: $5,251,934Liabilities 2015: $2,850,030Net Assets 2015: $2,401,9042015Assets 2016: $4,898,450Liabilities 2016: $2,766,504Net Assets 2016: $2,131,9462016Assets 2017: $4,677,178Liabilities 2017: $2,902,867Net Assets 2017: $1,774,3112017Assets 2018: $4,568,065Liabilities 2018: $2,939,369Net Assets 2018: $1,628,6962018Assets 2019: $4,682,738Liabilities 2019: $2,330,640Net Assets 2019: $2,352,0982019Assets 2020: $4,495,247Liabilities 2020: $2,431,310Net Assets 2020: $2,063,9372020Assets 2021: $4,186,888Liabilities 2021: $2,283,620Net Assets 2021: $1,903,2682021Assets 2022: $3,602,984Liabilities 2022: $2,267,247Net Assets 2022: $1,335,7372022Assets 2023: $995,397Liabilities 2023: $772,785Net Assets 2023: $222,6122023Assets 2024: $6,762,713Liabilities 2024: $665,704Net Assets 2024: $6,097,0092024Assets 2025: $6,645,701Liabilities 2025: $619,019Net Assets 2025: $6,026,6822025

Highlighted filing

2018

Assets$4,568,065
Liabilities$2,939,369
Net Assets$1,628,696

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2012: $1,596,411Expenses 2012: $1,937,741Net Income 2012: -$341,3302012Expenses 2013: $2,234,9052013Revenue 2014: $2,239,680Expenses 2014: $2,346,282Net Income 2014: -$106,6022014Revenue 2015: $3,402,300Expenses 2015: $2,487,524Net Income 2015: $914,7762015Revenue 2016: $2,410,390Expenses 2016: $2,680,348Net Income 2016: -$269,9582016Revenue 2017: $2,236,360Expenses 2017: $2,593,995Net Income 2017: -$357,6352017Revenue 2018: $2,382,364Expenses 2018: $2,527,979Net Income 2018: -$145,6152018Revenue 2019: $3,294,681Expenses 2019: $2,774,038Net Income 2019: $520,6432019Revenue 2020: $2,447,964Expenses 2020: $2,736,125Net Income 2020: -$288,1612020Revenue 2021: $2,441,253Expenses 2021: $2,601,922Net Income 2021: -$160,6692021Revenue 2022: $2,201,785Expenses 2022: $2,595,260Net Income 2022: -$393,4752022Revenue 2023: $2,925,562Expenses 2023: $4,038,687Net Income 2023: -$1,113,1252023Revenue 2024: $9,252,655Expenses 2024: $3,378,258Net Income 2024: $5,874,3972024Revenue 2025: $2,937,405Expenses 2025: $3,007,732Net Income 2025: -$70,3272025

Highlighted filing

2018

Revenue$2,382,364
Expenses$2,527,979
Net Income-$145,615
Jump To
Filing Snapshot
Filing Period
Jun 1, 2017 to May 31, 2018
Signed
Nov 7, 2018
Return Version
2017v2.3
Gross Receipts
$2,409,413
Mission and Program Overview

Mission

To provide an academically challenging and supportive environment where students gain the knowledge and skills needed to become globally minded citizens with a passion for life and learning.

Our mission is to provide an academically challenging and personally supportive environment in which a diverse student body gains the knowledge and skills to become global citizens with a passion for life and learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,119,170$3,955,739▼ $163,431
Savings and Temporary Cash Investments$470,760$552,251▲ $81,491
Cash and Non-Interest-Bearing Accounts$44,131$15,869▼ $28,262
Accounts Receivable$7,116$11,699▲ $4,583
Pledges and Grants Receivable-$11,000-
Prepaid Expenses and Deferred Charges$15,083$1,635▼ $13,448
Total Assets$4,677,178$4,568,065▼ $109,113
Other Assets Total$20,918$19,872▼ $1,046
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,350,000$2,350,000→ $0
Accounts Payable and Accrued Expenses$278,141$375,004▲ $96,863
Deferred Revenue$269,726$209,365▼ $60,361
Unsecured Notes Loans Payable$5,000$5,000→ $0
Total Liabilities$2,902,867$2,939,369▲ $36,502
Net Assets / Fund Balance
Unrestricted Net Assets$1,774,311$1,628,696▼ $145,615
Total Net Assets Fund Balance$1,774,311$1,628,696▼ $145,615
Total Liabilities and Net Assets / Fund Balance$4,677,178$4,568,065▼ $109,113

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,285,786$3,481,862$6,767,648
Land$613,481-$613,481
Equipment$56,472$103,031$159,503
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kara DouglassHead of SchoolFT$59,753$15,237$74,990

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$79,620
Program Service Revenue
$2,261,113
Investment Income
$371
Other Revenue
$41,260
All Other Contributions
$79,620
Change in Net Assets
$-145,615

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,796,816
Revenue Not Reported on Financial Statements
$585,548
Revenue Not Reported on Form 990
$27,049
Other Revenue Adjustments
$585,548
Total Revenue per Audited Statements
$1,823,865
Total Revenue per Form 990
$2,382,364
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,218,924
Other Expenses$723,507
Grants and Similar Amounts Paid$585,548
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$807,749$178,204-$985,953
Grants to Domestic Individuals$585,548--$585,548
Depreciation Depletion$170,577$34,712-$205,289
All Other Expenses$153,234$7,147-$160,381
Interest$83,131$16,917-$100,048
Current Officers, Directors, Trustees, and Key Employees$74,990--$74,990
Payroll Taxes$61,641$12,544-$74,185
Other Employee Benefits$46,038$10,482-$56,520
Insurance$28,927$5,887-$34,814
Pension Plan Contributions$22,402$4,874-$27,276
Other Expenses$24,912$4,770-$24,912
Advertising-$22,425-$22,425
Fees for Services Other$12,515$2,547-$15,062
Fees for Services Accounting$9,805$1,995-$11,800
Fees for Services Legal$1,515$308-$1,823
Office Expenses$880$179-$1,059
Total Functional Expenses$2,205,089$322,890$0$2,527,979

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,527,979
Total Expenses per Audited Statements$1,969,480
Expenses per Audited Statements$1,942,431
Expenses Not Reported on Financial Statements$585,548
Other Expense Adjustments$585,548
Expenses Not Reported on Form 990$27,049
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$67,419
Fundraising Direct Expenses$27,049
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$39,661$39,661$20,636$19,025
Trivia Night Fundraiser$25,673$25,673$3,023$22,650
Total Events$65,334$65,334$25,944$39,390
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The board of directors reviews and approves the 990 before filing. The board's approval is evidenced by the signing of the form 990 or form 8879 authorizing electronic filing of form 990.

Form 990, Part VI, Section B, Line 12C

The conflict of interest is an extensive policy which is read and signed each year by all board members. Each member is aware of their responsibilities and requirement to come forward if or when a conflict arises during the course of doing school business.

Form 990, Part VI, Section B, Line 15

The salary of the head of school is determined by reviewing national independent school, nais, salary statistics. The statistics are listed by type of school, (i.e. Montessori, day school, or boarding school) region, position and enrollment numbers. We also review local independent school-issl (independent schools of st. Louis) salary statistics, listed by position and by enrollment. The salary of the head of school is then proposed to the executive committee of the board for approval. Salaries for all other employees are reviewed and approved by the head of school.

Form 990, Part VI, Section C, Line 19

The organization's documents are available upon request and through the guidestar website.

Filing and Contact Details

Filer

Filer Name
The Fulton School at St Albans
EIN
43-1666028
Phone
6364586688
Address
123 SCHOOLHOUSE ROAD, ST ALBANS, MO 63073

Signing Officer

Name
Kara Douglass
Title
Head of School
Phone
6364586688
Signed
2018-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kara Douglass
Formed
1993
Legal Domicile
Mo
Voting Board Members
11
Independent Board Members
11
Employees
46
Volunteers
35

Preparer

Firm
Rsm US Llp
Address
8182 MARYLAND AVENUE SUITE 900, ST LOUIS, MO 63105
Preparer
Louis Wilson
Phone
3142414100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The school has not changed its method of selection or oversight of the auditor.

Financial Statement Notes

PART X, LINE 2:

The school follows generally accepted accounting principles for accounting for uncertainty in income taxes, which prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must more likely than not be sustained upon examination by taxing authorities. A likelihood of more than 50 percent is applied to the meaning of more likely than not. The school's management is of the opinion that there are no material uncertain tax positions to be accounted for in the financial statements under the rules. The school recognizes interest and penalties, if any, related to unrecognized tax benefits in interest expense. The federal information returns of the school are subject to examination by the respective taxing authorities, generally for three years after they were filed.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising expenses

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Financial assistance awards

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising expenses

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Financial assistance awards

Part XII, Line 4B

Financial assistance awards and tuition discounts in the amount of $585,548 are netted against tuition revenue for financial statement purposes but are shown as an expense for form 990 purposes.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt11HEAD OF SCHOOL
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IRS990/InsuranceGrp/TotalAmt034814
IRS990/InterestGrp/ManagementAndGeneralAmt016917
IRS990/InterestGrp/ProgramServicesAmt083131
IRS990/InterestGrp/TotalAmt0100048
IRS990/InvestmentIncomeGrp/ExclusionAmt0371
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0371
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03584893
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04119170
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03955739
IRS990/LandBldgEquipCostOrOtherBssAmt07540632
IRS990/LegalDomicileStateCd0MO
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0OUR MISSION IS TO PROVIDE AN ACADEMICALLY CHALLENGING AND PERSONALLY SUPPORTIVE ENVIRONMENT IN WHICH A DIVERSE STUDENT BODY GAINS THE KNOWLEDGE AND SKILLS TO BECOME GLOBAL CITIZENS WITH A PASSION FOR LIFE AND LEARNING.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt02350000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02350000
IRS990/NetAssetsOrFundBalancesBOYAmt01774311
IRS990/NetAssetsOrFundBalancesEOYAmt01628696
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt040370
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt040370
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0179
IRS990/OfficeExpensesGrp/ProgramServicesAmt0880
IRS990/OfficeExpensesGrp/TotalAmt01059
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt020918
IRS990/OtherAssetsTotalGrp/EOYAmt019872
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt010482
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt046038
IRS990/OtherEmployeeBenefitsGrp/TotalAmt056520
IRS990/OtherExpensesGrp/Desc0JANITORIAL SERVICES
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3BAD DEBTS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt09994
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt19905
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24770
IRS990/OtherExpensesGrp/ProgramServicesAmt049114
IRS990/OtherExpensesGrp/ProgramServicesAmt148671
IRS990/OtherExpensesGrp/ProgramServicesAmt223440
IRS990/OtherExpensesGrp/ProgramServicesAmt324912
IRS990/OtherExpensesGrp/TotalAmt059108
IRS990/OtherExpensesGrp/TotalAmt158576
IRS990/OtherExpensesGrp/TotalAmt228210
IRS990/OtherExpensesGrp/TotalAmt324912
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0890
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0890
IRS990/OtherRevenueTotalAmt0890
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0178204
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0807749
IRS990/OtherSalariesAndWagesGrp/TotalAmt0985953
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012544
IRS990/PayrollTaxesGrp/ProgramServicesAmt061641
IRS990/PayrollTaxesGrp/TotalAmt074185
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04874
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt022402
IRS990/PensionPlanContributionsGrp/TotalAmt027276
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt011000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt015083
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01635
IRS990/PrincipalOfficerNm0KARA DOUGLASS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/Desc0STUDENT TUITION
IRS990/ProgramServiceRevenueGrp/Desc1SHUTTLE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2AFTER HOURS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02252343
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt17620
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21150
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02252343
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt17620
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21150
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt085748
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0618483
IRS990/PYInvestmentIncomeAmt0382
IRS990/PYOtherExpensesAmt0785782
IRS990/PYOtherRevenueAmt023898
IRS990/PYProgramServiceRevenueAmt02126332
IRS990/PYRevenuesLessExpensesAmt0-357635
IRS990/PYSalariesCompEmpBnftPaidAmt01189730
IRS990/PYTotalExpensesAmt02593995
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02236360
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-145615
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02262003
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0470760
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0552251
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt03285786
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03481862
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06767648
IRS990ScheduleD/EquipmentGrp/BookValueAmt056472
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0103031
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0159503
IRS990ScheduleD/ExpensesNotReportedAmt027049
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0585548
IRS990ScheduleD/ExpensesSubtotalAmt01942431
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0613481
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0613481
IRS990ScheduleD/OtherExpensesIncludedAmt027049
IRS990ScheduleD/OtherExpensesNotIncludedAmt0585548
IRS990ScheduleD/OtherRevenueAmt027049
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0585548
IRS990ScheduleD/RevenueNotReportedAmt027049
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0585548
IRS990ScheduleD/RevenueSubtotalAmt01796816
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL FOLLOWS GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. A LIKELIHOOD OF MORE THAN 50 PERCENT IS APPLIED TO THE MEANING OF MORE LIKELY THAN NOT. THE SCHOOL'S MANAGEMENT IS OF THE OPINION THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE FINANCIAL STATEMENTS UNDER THE RULES. THE SCHOOL RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE. THE FEDERAL INFORMATION RETURNS OF THE SCHOOL ARE SUBJECT TO EXAMINATION BY THE RESPECTIVE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT FUNDRAISING EXPENSES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FINANCIAL ASSISTANCE AWARDS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3DIRECT FUNDRAISING EXPENSES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4FINANCIAL ASSISTANCE AWARDS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt5FINANCIAL ASSISTANCE AWARDS AND TUITION DISCOUNTS IN THE AMOUNT OF $585,548 ARE NETTED AGAINST TUITION REVENUE FOR FINANCIAL STATEMENT PURPOSES BUT ARE SHOWN AS AN EXPENSE FOR FORM 990 PURPOSES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03955739
IRS990ScheduleD/TotalExpensesPerForm990Amt02527979
IRS990ScheduleD/TotalRevenuePerForm990Amt02382364
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01823865
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01969480
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt01320
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt0965
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt02285
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt025944
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0TRIVIA NIGHT FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt025673
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt039661
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt065334
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt025673
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt039661
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt065334
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt039390
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt023659
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03023
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt020636
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0TUITION REMISSION AND FINANCIAL AID
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt0585548
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0STUDENTS ARE GRANTED TUITION ASSISTANCE BASED UPON AN EVALUATION OF THE FAMILY'S FINANCIAL ABILITY. SCHOOL EMPLOYEES' CHILDREN ARE GRANTED TUITION REMISSION. THE SCHOOL ALSO PROVIDES MERIT SCHOLARSHIPS AND FULTON LEGACY SCHOLARSHIPS FOR CHILDREN WHO QUALIFY.
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt038
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0AMOUNT BY WHICH STANDARD TUITION RATES ARE REDUCED
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0FINANCIAL ASSISTANCE AND TUITION DISCOUNTS ARE APPLIED DIRECTLY TO STUDENT'S ACCOUNT AND ARE NOT CASH TRANSACTIONS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.65$0.62$6.03$2.94$3.01$0.07
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.76$0.67$6.10$9.25$3.38$5.87
2023Summary only. Only limited summary data is available for this year.$1.00$0.77$0.22$2.93$4.04$1.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.60$2.27$1.34$2.20$2.60$0.39
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.19$2.28$1.90$2.44$2.60$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.50$2.43$2.06$2.45$2.74$0.29
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.68$2.33$2.35$3.29$2.77$0.52
2018Detailed filing. Detailed filing data is available for this year.$4.57$2.94$1.63$2.38$2.53$0.15
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.68$2.90$1.77$2.24$2.59$0.36
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.90$2.77$2.13$2.41$2.68$0.27
2015Detailed filing. Detailed filing data is available for this year.$5.25$2.85$2.40$3.40$2.49$0.91
2014Summary only. Only limited summary data is available for this year.$5.45$3.97$1.49$2.24$2.35$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.61$4.01$1.59$2.23
2012Summary only. Only limited summary data is available for this year.$5.79$3.98$1.81$1.60$1.94$0.34
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)3 • $1M-$5M nonprofits