Civic Intelligence

Free Union Country School

EIN 54-1290795 • 501(c)3 • Free Union, VA

Profile

Free union country school provides education for children preschool age through the fifth grade.

PO Box 250Free Union, VA 22940

www.freeunioncountryschool.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

47th percentile

0.05x

Higher debt load relative to assets than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.04x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

50th percentile

4.6%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$105,000

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

49th percentile

3.2%

Faster asset growth than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

18%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,361,959

Down $102,769 (-7.0%) from 2022

Liabilities

Up

$104,092

Up $5,383 (+5.5%) from 2022

Net Assets

Down

$1,257,867

Down $108,152 (-7.9%) from 2022

Revenue

Down

$1,489,132

Down $89,739 (-5.7%) from 2022

Expenses

Down

$1,597,284

Down $563 (-0.0%) from 2022

Net Income

Down

-$108,152

Down $89,176 (-470%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,451,838Liabilities 2011: $266,790Net Assets 2011: $1,185,0482011Assets 2012: $1,397,260Liabilities 2012: $203,088Net Assets 2012: $1,194,1722012Assets 2013: $1,457,793Liabilities 2013: $214,760Net Assets 2013: $1,243,0332013Assets 2014: $1,420,315Liabilities 2014: $118,553Net Assets 2014: $1,301,7622014Assets 2015: $1,354,888Liabilities 2015: $145,935Net Assets 2015: $1,208,9532015Assets 2016: $1,343,508Liabilities 2016: $141,454Net Assets 2016: $1,202,0542016Assets 2017: $1,413,879Liabilities 2017: $167,827Net Assets 2017: $1,246,0522017Assets 2018: $1,394,197Liabilities 2018: $116,833Net Assets 2018: $1,277,3642018Assets 2019: $1,509,600Liabilities 2019: $165,274Net Assets 2019: $1,344,3262019Assets 2020: $1,607,243Liabilities 2020: $231,667Net Assets 2020: $1,375,5762020Assets 2021: $1,567,844Liabilities 2021: $182,849Net Assets 2021: $1,384,9952021Assets 2022: $1,464,728Liabilities 2022: $98,709Net Assets 2022: $1,366,0192022Assets 2023: $1,361,959Liabilities 2023: $104,092Net Assets 2023: $1,257,8672023

Highlighted filing

2023

Assets$1,361,959
Liabilities$104,092
Net Assets$1,257,867

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $895,494Expenses 2011: $894,427Net Income 2011: $1,0672011Revenue 2012: $905,881Expenses 2012: $896,757Net Income 2012: $9,1242012Revenue 2013: $1,052,338Expenses 2013: $1,003,477Net Income 2013: $48,8612013Revenue 2014: $1,098,557Expenses 2014: $1,039,828Net Income 2014: $58,7292014Revenue 2015: $1,059,722Expenses 2015: $1,152,531Net Income 2015: -$92,8092015Revenue 2016: $1,242,851Expenses 2016: $1,249,750Net Income 2016: -$6,8992016Revenue 2017: $1,268,354Expenses 2017: $1,224,356Net Income 2017: $43,9982017Revenue 2018: $1,390,422Expenses 2018: $1,359,110Net Income 2018: $31,3122018Revenue 2019: $1,424,182Expenses 2019: $1,357,220Net Income 2019: $66,9622019Revenue 2020: $1,401,998Expenses 2020: $1,370,748Net Income 2020: $31,2502020Revenue 2021: $1,360,954Expenses 2021: $1,351,535Net Income 2021: $9,4192021Revenue 2022: $1,578,871Expenses 2022: $1,597,847Net Income 2022: -$18,9762022Revenue 2023: $1,489,132Expenses 2023: $1,597,284Net Income 2023: -$108,1522023

Highlighted filing

2023

Revenue$1,489,132
Expenses$1,597,284
Net Income-$108,152

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.36$0.10$1.26$1.49$1.60$0.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.10$1.37$1.58$1.60$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.18$1.38$1.36$1.35$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$0.23$1.38$1.40$1.37$0.03
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.17$1.34$1.42$1.36$0.07
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.12$1.28$1.39$1.36$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.17$1.25$1.27$1.22$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.34$0.14$1.20$1.24$1.25$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.35$0.15$1.21$1.06$1.15$0.09
2014Summary only. Only limited summary data is available for this year.$1.42$0.12$1.30$1.10$1.04$0.06
2013Summary only. Only limited summary data is available for this year.$1.46$0.21$1.24$1.05$1.00$0.05
2012Summary only. Only limited summary data is available for this year.$1.40$0.20$1.19$0.91$0.90$0.01
2011Summary only. Only limited summary data is available for this year.$1.45$0.27$1.19$0.90$0.89$0.00
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 8, 2023
Return Version
2021v4.0
Gross Receipts
$1,579,769
Mission and Program Overview

Mission

Free union country school provides education for children preschool age through the fifth grade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$952,804$914,172▼ $38,632
Savings and Temporary Cash Investments$331,019$331,682▲ $663
Cash and Non-Interest-Bearing Accounts$265,821$209,417▼ $56,404
Prepaid Expenses and Deferred Charges$8,674$1,236▼ $7,438
Accounts Receivable$2,509$540▼ $1,969
Total Assets$1,567,844$1,464,728▼ $103,116
Other Assets Total$7,017$7,681▲ $664
Liabilities
Deferred Revenue$140,529$86,635▼ $53,894
Other Liabilities$10,045$11,261▲ $1,216
Accounts Payable and Accrued Expenses$32,275$813▼ $31,462
Total Liabilities$182,849$98,709▼ $84,140
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,320,813$1,305,752▼ $15,061
Net Assets With Donor Restrictions$64,182$60,267▼ $3,915
Total Net Assets Fund Balance$1,384,995$1,366,019▼ $18,976
Total Liabilities and Net Assets / Fund Balance$1,567,844$1,464,728▼ $103,116

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$883,572$771,771$1,655,343
Land$30,600-$30,600
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$142,727
Program Service Revenue
$1,434,664
Investment Income
$909
Other Revenue
$571
All Other Contributions
$107,727
Change in Net Assets
$-18,976
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,147,209
Grants and Similar Amounts Paid$240,577
Other Expenses$210,061
Total Fundraising Expense$52,909
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$673,100$271,798$39,166$984,064
Grants to Domestic Individuals$240,577--$240,577
Other Employee Benefits$59,755$24,129$3,477$87,361
Payroll Taxes$51,836$20,932$3,016$75,784
Occupancy$38,999$15,748$2,269$57,016
Depreciation Depletion$26,429$10,667$1,536$38,632
Insurance$15,494$6,257$902$22,653
All Other Expenses$6,188$6,715$1,029$13,932
Office Expenses$5,336$2,155$311$7,802
Other Expenses$6,017$6,271$904$6,017
Fees for Services Accounting$2,576$1,040$150$3,766
Advertising$2,566$1,036$149$3,751
Fees for Services Other$833--$833
Total Functional Expenses$1,178,190$366,748$52,909$1,597,847
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,469
Fundraising Direct Expenses$898
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$4,705
Pizza Fundraising$3,087
Refunds Payable$2,597
Payroll Liabilities$872
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
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, Page 6, Part VI, Line 11B

The completed form 990, return of organization exempt from income tax, (form 990) is presented to the finance committee. Once approved by the finance committee form 990 is placed in a dropbox folder. All members are made aware of the availability, asked to review and given access to the folder. The approval of form 990 is voted on at a board meeting. If approved, the efile authorization is signed by the current treasurer or chair and submitted to the school's cpa for filing.

Form 990, Page 6, Part VI, Line 12C

All employees and board members are asked to certify annually that they have no conflict of interests with free union country school.

Form 990, Page 6, Part VI, Line 15A

Compensation of the top management official of free union country school is negotiated by the finance committee. The finance committee reviews the form 990 of local schools as well as benchmarks from southern teachers as a basis for these negotiations.

Form 990, Page 6, Part VI, Line 15B

NOT APPLICABLE

Form 990, Page 6, Part VI, Line 19

Free union country school's form 990 is available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Free Union Country School
EIN
54-1290795
Phone
4349781700
Address
PO BOX 250, FREE UNION, VA 22940

Signing Officer

Name
Allison Macdonald
Title
21/22 Chair
Phone
4349781700
Signed
2023-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Allison Macdonald
Formed
1984
Legal Domicile
Va
Voting Board Members
10
Independent Board Members
10
Employees
45
Volunteers
65

Preparer

Firm
Ivy Accounting LLC
Address
PO BOX 350, IVY, VA 22945
Preparer
Amylynn Johnson CPA
Phone
4344095819
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Free union country school provides a strong and supportive academic and social environment for children preschool age through the fifth grade. With the cooperation of parents, students, teachers, staff and friends, free union country school is a community where learning is valued, individuals are respected, diversity is understood as a strength and teamwork is rewarded. The school program develops independence, responsibility, self-confident decision making and each child's natural desire to learn.

Form 990, Page 1, Part I, Line 6

Volunteers participate during school and at school events to enhance the education and fiscal success of free union country school.

Raw XML AppendixShowing 400 of 441 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt521/22 CHAIR
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IRS990/MissionDesc0FREE UNION COUNTRY SCHOOL PROVIDES A STRONG AND SUPPORTIVE ACADEMIC AND SOCIAL ENVIRONMENT FOR CHILDREN PRESCHOOL AGE THROUGH THE FIFTH GRADE. WITH THE COOPERATION OF PARENTS, STUDENTS, TEACHERS, STAFF AND FRIENDS, FREE UNION COUNTRY SCHOOL IS A COMMUNITY WHERE LEARNING IS VALUED, INDIVIDUALS ARE RESPECTED, DIVERSITY IS UNDERSTOOD AS A STRENGTH AND TEAMWORK IS REWARDED. THE SCHOOL PROGRAM DEVELOPS INDEPENDENCE, RESPONSIBILITY, SELF-CONFIDENT DECISION MAKING AND EACH CHILD'S NATURAL DESIRE TO LEARN.
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0571
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0571
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01320813
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
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IRS990/OfficeExpensesGrp/FundraisingAmt0311
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt03477
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt024129
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt059755
IRS990/OtherEmployeeBenefitsGrp/TotalAmt087361
IRS990/OtherExpensesGrp/Desc0COMPUTER/IT
IRS990/OtherExpensesGrp/Desc1CLASSROOM BOOKS/ SUPPLIES
IRS990/OtherExpensesGrp/Desc2RESTRICTED FUND EXPENSES
IRS990/OtherExpensesGrp/Desc3STAFF EDUCATION
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06271
IRS990/OtherExpensesGrp/ProgramServicesAmt015530
IRS990/OtherExpensesGrp/ProgramServicesAmt122572
IRS990/OtherExpensesGrp/ProgramServicesAmt210382
IRS990/OtherExpensesGrp/ProgramServicesAmt36017
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IRS990/OtherExpensesGrp/TotalAmt122572
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IRS990/OtherExpensesGrp/TotalAmt36017
IRS990/OtherLiabilitiesGrp/BOYAmt010045
IRS990/OtherLiabilitiesGrp/EOYAmt011261
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt039166
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0271798
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0673100
IRS990/OtherSalariesAndWagesGrp/TotalAmt0984064
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03016
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt020932
IRS990/PayrollTaxesGrp/ProgramServicesAmt051836
IRS990/PayrollTaxesGrp/TotalAmt075784
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08674
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01236
IRS990/PrincipalOfficerNm0ALLISON MACDONALD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1FINANCE CHARGES
IRS990/ProgramServiceRevenueGrp/Desc2APPLICATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01424234
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt19382
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21048
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01424234
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt19382
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21048
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0270785
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0196327
IRS990/PYInvestmentIncomeAmt0886
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IRS990/PYProgramServiceRevenueAmt01089283
IRS990/PYRevenuesLessExpensesAmt09419
IRS990/PYSalariesCompEmpBnftPaidAmt0944950
IRS990/PYTotalExpensesAmt01351535
IRS990/PYTotalRevenueAmt01360954
IRS990/ReconcilationRevenueExpnssAmt0-18976
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01434664
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0331019
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0331682
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/LandGrp/BookValueAmt030600
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt030600
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0883572
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0771771
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01655343
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04705
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13087
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22597
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3872
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PIZZA FUNDRAISING
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2REFUNDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0914172
IRS990ScheduleD/TotalLiabilityAmt011261
IRS990ScheduleE/ComplianceWithRevProc7550Ind0false
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NON-DISCRIMINATION POLICY WAS PUBLISHED IN A FREE LOCAL PUBLICATION AND WAS PUBLISHED IN ALL ENROLLMENT MATERIALS, ON THE WEBSITE AND IN ALL BROCHURES.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1RACIAL COMPOSITION IS NOT TRACKED UNLESS THIS INFORMATION IS SPECIFICALLY REQUESTED BY A COUNTY, STATE OR FEDERAL AGENCY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2RACIAL COMPOSITION IS NOT TRACKED UNLESS THIS INFORMATION IS SPECIFICALLY REQUESTED BY A COUNTY, STATE OR FEDERAL AGENCY.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 7
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0240577
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt021
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ALL FAMILIES REQUESTING FINANCIAL AID ARE ASKED TO COMPLETE AN APPLICATION WITH TADS. TADS SENDS THE SCHOOL A REPORT ON THESE APPLICATIONS ALONG WITH TADS SCHOLARSHIP RECOMMENDATIONS. BASED ON THIS INFORMATION THE FINANCIAL AID COMMITTEE MAKES AWARDS. THESE SCHOLARSHIPS ARE USED TO REDUCE THE AMOUNT OF TUITION EACH RECIPIENT IS BILLED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FREE UNION COUNTRY SCHOOL PROVIDES A STRONG AND SUPPORTIVE ACADEMIC AND SOCIAL ENVIRONMENT FOR CHILDREN PRESCHOOL AGE THROUGH THE FIFTH GRADE. WITH THE COOPERATION OF PARENTS, STUDENTS, TEACHERS, STAFF AND FRIENDS, FREE UNION COUNTRY SCHOOL IS A COMMUNITY WHERE LEARNING IS VALUED, INDIVIDUALS ARE RESPECTED, DIVERSITY IS UNDERSTOOD AS A STRENGTH AND TEAMWORK IS REWARDED. THE SCHOOL PROGRAM DEVELOPS INDEPENDENCE, RESPONSIBILITY, SELF-CONFIDENT DECISION MAKING AND EACH CHILD'S NATURAL DESIRE TO LEARN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEERS PARTICIPATE DURING SCHOOL AND AT SCHOOL EVENTS TO ENHANCE THE EDUCATION AND FISCAL SUCCESS OF FREE UNION COUNTRY SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPLETED FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, (FORM 990) IS PRESENTED TO THE FINANCE COMMITTEE. ONCE APPROVED BY THE FINANCE COMMITTEE FORM 990 IS PLACED IN A DROPBOX FOLDER. ALL MEMBERS ARE MADE AWARE OF THE AVAILABILITY, ASKED TO REVIEW AND GIVEN ACCESS TO THE FOLDER. THE APPROVAL OF FORM 990 IS VOTED ON AT A BOARD MEETING. IF APPROVED, THE EFILE AUTHORIZATION IS SIGNED BY THE CURRENT TREASURER OR CHAIR AND SUBMITTED TO THE SCHOOL'S CPA FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL EMPLOYEES AND BOARD MEMBERS ARE ASKED TO CERTIFY ANNUALLY THAT THEY HAVE NO CONFLICT OF INTERESTS WITH FREE UNION COUNTRY SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION OF THE TOP MANAGEMENT OFFICIAL OF FREE UNION COUNTRY SCHOOL IS NEGOTIATED BY THE FINANCE COMMITTEE. THE FINANCE COMMITTEE REVIEWS THE FORM 990 OF LOCAL SCHOOLS AS WELL AS BENCHMARKS FROM SOUTHERN TEACHERS AS A BASIS FOR THESE NEGOTIATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NOT APPLICABLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FREE UNION COUNTRY SCHOOL'S FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/TotalAmt01597847
IRS990/TotalGrossUBIAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01435573
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01578871
IRS990/TotalVolunteersCnt065

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