Civic Intelligence

Brookstone School Inc

EIN 58-6003670 • 501(c)3 • Columbus, GA

View Organization Page

Profile

Brookstone School, Inc. is a private school providing quality education to pre-kindergarten through twelfth grade.

440 Bradley Park DrColumbus, GA 31904

www.brookstoneschool.org

Siviq Scores

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

Liabilities / Assets

31st percentile

0.09x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.33x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

45th percentile

3.1%

Higher net margin than 45% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

30th percentile

$262,562

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

42nd percentile

4.3%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

75th percentile

21%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets31st percentile

Assets

Up

$74,089,929

Up $3,038,145 (+4.3%) from 2023

Liabilities

Down

$6,400,286

Down $554,891 (-8.0%) from 2023

Net Assets

Up

$67,689,643

Up $3,593,036 (+5.6%) from 2023

Operations
Liabilities / Revenue50th percentileNet Margin45th percentile

Revenue

Up

$19,292,268

Up $3,311,309 (+21%) from 2023

Expenses

Up

$18,696,994

Up $93,536 (+0.5%) from 2023

Net Income

Up

$595,274

Up $3,217,773 (+123%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

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

$80M$60M$40M$20M$0Assets 2011: $63,857,062Liabilities 2011: $3,958,884Net Assets 2011: $59,898,1782011Assets 2012: $62,866,310Liabilities 2012: $4,043,468Net Assets 2012: $58,822,8422012Assets 2013: $62,677,980Liabilities 2013: $4,119,690Net Assets 2013: $58,558,2902013Assets 2014: $61,278,441Liabilities 2014: $4,239,736Net Assets 2014: $57,038,7052014Assets 2015: $60,528,850Liabilities 2015: $4,976,641Net Assets 2015: $55,552,2092015Assets 2016: $60,537,848Liabilities 2016: $5,266,173Net Assets 2016: $55,271,6752016Assets 2017: $61,770,155Liabilities 2017: $5,591,943Net Assets 2017: $56,178,2122017Assets 2018: $65,264,529Liabilities 2018: $6,278,165Net Assets 2018: $58,986,3642018Assets 2019: $64,355,257Liabilities 2019: $5,185,305Net Assets 2019: $59,169,9522019Assets 2020: $63,939,399Liabilities 2020: $5,009,464Net Assets 2020: $58,929,9352020Assets 2021: $72,235,814Liabilities 2021: $5,602,109Net Assets 2021: $66,633,7052021Assets 2022: $71,035,506Liabilities 2022: $6,790,625Net Assets 2022: $64,244,8812022Assets 2023: $71,051,784Liabilities 2023: $6,955,177Net Assets 2023: $64,096,6072023Assets 2024: $74,089,929Liabilities 2024: $6,400,286Net Assets 2024: $67,689,6432024

Highlighted filing

2024

Assets$74,089,929
Liabilities$6,400,286
Net Assets$67,689,643
Open 2024 Filing

Operations Trend

Revenue Growth75th percentile

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

$30M$20M$10M$0-$10MExpenses 2011: $14,106,3892011Expenses 2012: $15,009,6562012Expenses 2013: $16,843,0522013Revenue 2014: $15,073,670Expenses 2014: $15,498,973Net Income 2014: -$425,3032014Revenue 2015: $15,988,328Expenses 2015: $15,733,924Net Income 2015: $254,4042015Revenue 2016: $15,818,591Expenses 2016: $15,326,977Net Income 2016: $491,6142016Revenue 2017: $17,060,385Expenses 2017: $15,877,968Net Income 2017: $1,182,4172017Revenue 2018: $18,990,279Expenses 2018: $16,308,595Net Income 2018: $2,681,6842018Revenue 2019: $15,949,923Expenses 2019: $16,881,400Net Income 2019: -$931,4772019Revenue 2020: $16,821,307Expenses 2020: $16,943,653Net Income 2020: -$122,3462020Revenue 2021: $18,382,524Expenses 2021: $16,914,453Net Income 2021: $1,468,0712021Revenue 2022: $24,481,396Expenses 2022: $17,873,701Net Income 2022: $6,607,6952022Revenue 2023: $15,980,959Expenses 2023: $18,603,458Net Income 2023: -$2,622,4992023Revenue 2024: $19,292,268Expenses 2024: $18,696,994Net Income 2024: $595,2742024

Highlighted filing

2024

Revenue$19,292,268
Expenses$18,696,994
Net Income$595,274
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$74,089,929
Liabilities
$6,400,286
Net assets
$67,689,643
Revenue
$19,292,268
Expenses
$18,696,994
Net income
$595,274
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$74.1$6.40$67.7$19.3$18.7$0.60
2023Detailed filing. Detailed filing data is available for this year.$71.1$6.96$64.1$16.0$18.6$2.62
2022Detailed filing. Detailed filing data is available for this year.$71.0$6.79$64.2$24.5$17.9$6.61
2021Detailed filing. Detailed filing data is available for this year.$72.2$5.60$66.6$18.4$16.9$1.47
2020Detailed filing. Detailed filing data is available for this year.$63.9$5.01$58.9$16.8$16.9$0.12
2019Detailed filing. Detailed filing data is available for this year.$64.4$5.19$59.2$15.9$16.9$0.93
2018Detailed filing. Detailed filing data is available for this year.$65.3$6.28$59.0$19.0$16.3$2.68
2017Detailed filing. Detailed filing data is available for this year.$61.8$5.59$56.2$17.1$15.9$1.18
2016Detailed filing. Detailed filing data is available for this year.$60.5$5.27$55.3$15.8$15.3$0.49
2015Detailed filing. Detailed filing data is available for this year.$60.5$4.98$55.6$16.0$15.7$0.25
2014Detailed filing. Detailed filing data is available for this year.$61.3$4.24$57.0$15.1$15.5$0.43
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$62.7$4.12$58.6$16.8
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$62.9$4.04$58.8$15.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$63.9$3.96$59.9$14.1
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$21,439,045
Mission and Program Overview

Mission

Brookstone School, Inc. is a private school providing quality education to pre-kindergarten through twelfth grade.

Brookstone School, Inc is a private school providing quality education to pre-kindergarten through twelfth grade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$34,044,109$36,791,530▲ $2,747,421
Land, Buildings, and Equipment, Net$24,354,798$22,928,548▼ $1,426,250
Savings and Temporary Cash Investments$6,102,525$5,948,104▼ $154,421
Investments Other Securities$3,905,486$4,127,857▲ $222,371
Pledges and Grants Receivable$1,715,499$3,370,601▲ $1,655,102
Inventories for Sale or Use$351,808$320,217▼ $31,591
Prepaid Expenses and Deferred Charges$320,270$289,269▼ $31,001
Accounts Receivable$89,456$128,295▲ $38,839
Other Notes and Loans Receivable, Net$14,090$31,765▲ $17,675
Cash and Non-Interest-Bearing Accounts$5,446$5,446→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$71,051,784$74,089,929▲ $3,038,145
Other Assets Total$148,297$148,297→ $0
Liabilities
Deferred Revenue$4,467,345$4,142,270▼ $325,075
Mortgage Notes Payable Secured by Investment Property$1,424,927$1,238,900▼ $186,027
Accounts Payable and Accrued Expenses$1,062,905$1,019,116▼ $43,789
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$6,955,177$6,400,286▼ $554,891
Net Assets / Fund Balance
Net Assets With Donor Restrictions$30,639,069$34,669,634▲ $4,030,565
Net Assets Without Donor Restrictions$33,457,538$33,020,009▼ $437,529
Total Net Assets Fund Balance$64,096,607$67,689,643▲ $3,593,036
Total Liabilities and Net Assets / Fund Balance$71,051,784$74,089,929▲ $3,038,145

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$20,209,195$27,565,205$47,774,400
Equipment$587,497$5,250,515$5,838,012
Land$2,131,856-$2,131,856
Other Land Buildings$0$0$0
Leasehold Improvements$0$0$0
Other Securities$4,127,857--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$37,949,595$0▲ $2,969,792$0$40,919,387
2022$35,515,011$0▲ $2,434,584$0$37,949,595
2021$38,873,747$0▼ $3,358,736$0$35,515,011
2020$31,989,939$0▲ $6,883,808$0$38,873,747
2019$31,122,049$10,500▲ $857,390$0$31,989,939
Compensation and Service Providers
Top Officer Pay30th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Henry F HeilHead of SchoolFT$285,000$29,754$285,000
Ms Laura M ClineAssistant Head of School for Finance and OperationsFT$160,439$20,700$181,139
Mr Garry SullivanAssistant Head of Upper SchoolFT$128,457$37,833$166,290
Frank Martin LesterHead of SchoolFT$140,850$18,630$159,480
Mrs Bonnie SmithLearning Center Director and Assistant Head of SchoolFT$120,142$16,816$136,958
Ransom GillespieAthletic DirectorFT$119,034$14,229$133,263
Cynthia TodtAcademic DeanFT$102,842$26,482$129,324
Mrs Javonne StewartHead of Intermediate School and interim Head of Lower SchoolFT$88,877$33,822$122,699
Kristopher MaguireHead of Middle SchoolFT$86,674$32,918$119,592

Board Members and Trustees

NameTitle
Mr Travis WadeChair
Mr Billy BlanchardPast Chair
Mrs Lee Lee JamesVice Chair
Dr Edwin PageTrustee
Dr Ted ThorneTrustee
Dr Vik ChhokarTrustee
Dr Woodrow McWilliamsTrustee
Mr Bill Turner IIITrustee
Mr Bo BickerstaffTrustee
Mr Cal MartinTrustee
Mr Fray McCormickTrustee
Mr Keith ChamblessTrustee
Mr Mark LaneTrustee
Mr Mat SwiftTrustee
Mr Paul AmosTrustee
Mrs Katie KriegTrustee
Mrs Kornisha BrownTrustee
Mrs Lane RileyTrustee
Mrs Stephanie HunterTrustee
Mr Jason BranchSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
K&S TransportationConstructionP O Box 11407, Birmingham, AL 35246$158,611
-Transportation903 E 280 Bypass, Phenix City, AL 36867$101,850
Revenue and Support

Revenue Composition

Contributions and Grants
$3,611,174
Program Service Revenue
$13,700,437
Investment Income
$1,865,701
Other Revenue
$114,956
All Other Contributions
$3,611,174
Change in Net Assets
$595,274

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded24$297,033Fair Market Value
Total Noncash Contributions24$297,033-

Audited Revenue Reconciliation

Revenue per Audited Statements
$19,155,925
Revenue Not Reported on Financial Statements
$136,343
Revenue Not Reported on Form 990
$2,997,762
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$22,153,687
Total Revenue per Form 990
$19,292,268
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,897,146
Other Expenses$7,799,848
Total Fundraising Expense$238,652
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,996,194$657,738$67,863$7,721,795
Depreciation Depletion$1,825,073$37,246$0$1,862,319
Other Expenses$1,322,729$26,994$0$1,349,723
Current Officers, Directors, Trustees, and Key Employees$619,648$455,000$75,000$1,149,648
Other Employee Benefits$877,081$222,046$11,102$1,110,229
Occupancy$996,206$63,588-$1,059,794
Payroll Taxes$534,761$135,383$6,769$676,913
Pension Plan Contributions$188,463$47,712$2,386$238,561
Fees for Service Investment Mgmnt Fees$117,255$16,361$2,727$136,343
Insurance$117,127$7,476-$124,603
Fees for Services Other$41,388$14,371$1,725$57,484
Advertising$28,707$9,968$1,196$39,871
Interest$26,731$9,282$1,113$37,126
Fees for Services Legal$5,999$2,083$250$8,332
Total Functional Expenses$16,131,676$2,326,666$238,652$18,696,994

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$18,696,994
Expenses per Audited Statements$18,560,651
Total Expenses per Audited Statements$18,560,651
Expenses Not Reported on Financial Statements$136,343
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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 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, Part VI, Section A, Line 2

“There are 7 family relationships and 5 business relationships that exist among the Board of Directors.”

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

“The 990 is prepared by the CFO. Upon completion, it is reviewed by the Head of School, auditing firm, board chair, and finance committee chair. After review, the CFO sends a link to the pdf copy to all board members for review. The 990 is then electronically filed.”

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

“The Board of Trustees reviews and monitors any actual or potential conflicts of interests that the organization may have.”

Form 990, Part VI, Section B, Line 15

“The Executive Committee determines the compensation for the Head of School based on studies of similar schools and budgetary constraints. The compensation is approved on an annual basis.”

Form 990, Part VI, Section C, Line 19

“The School makes its governing documents, conflict of interest policy, and financial statements available to the public upon written request and either emails or mails the applicable documents to the recipient depending on the particular circumstances. In addition, the School's 990 is reported on guidestar.org each year for public review.”

Filing and Contact Details

Filer

Filer Name
Brookstone School Inc
EIN
58-6003670
Phone
7063241392
Address
440 Bradley Park Dr, Columbus, GA 31904

Signing Officer

Name
Laura Cline
Title
Assistant Head of School Finance
Phone
7063241392
Signed
2025-05-12

Organization Details

Principal Officer
Henry Heil
Formed
1959
Legal Domicile
Ga
Voting Board Members
20
Independent Board Members
20
Employees
331
Volunteers
325
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Change in net present value of trust receivable 15,151”

Financial Statement Notes

Schedule D, Part V, Line 4

“The endowment funds are used to provide for the enrichment of school programs.”

Schedule D, Part X, Line 2

“FIN 48 GAAP requires recognition of liability for the benefit resulting from any uncertain tax positions taken by the School. The income tax returns for the School are subject to examination be the Internal Revenue Service ("IRS") and state taxing authorities. There are currently no audits for any tax periods in progress. The School believes it is no longer subject to income tax examinations for the years prior to 2021 based on evaluation. Therefore, no provisions for the effect of uncertain tax provisions has been recorded for the year ended June 30, 2024.”

Schedule D, Part XI, Line 2D

“Net change in present value of investment in charitable trusts 15,151”

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IRS990/Form990PartVIISectionAGrp/PersonNm0Henry F Heil
IRS990/Form990PartVIISectionAGrp/PersonNm1Ms Laura M Cline
IRS990/Form990PartVIISectionAGrp/PersonNm2Mr Garry Sullivan
IRS990/Form990PartVIISectionAGrp/PersonNm3Frank Martin Lester
IRS990/Form990PartVIISectionAGrp/PersonNm4Mrs Bonnie Smith
IRS990/Form990PartVIISectionAGrp/PersonNm5Ransom Gillespie
IRS990/Form990PartVIISectionAGrp/PersonNm6Cynthia Todt
IRS990/Form990PartVIISectionAGrp/PersonNm7Mrs Javonne Stewart
IRS990/Form990PartVIISectionAGrp/PersonNm8Kristopher Maguire
IRS990/Form990PartVIISectionAGrp/PersonNm9Mr Travis Wade
IRS990/Form990PartVIISectionAGrp/PersonNm10Mr Billy Blanchard
IRS990/Form990PartVIISectionAGrp/PersonNm11Mrs Lee Lee James
IRS990/Form990PartVIISectionAGrp/PersonNm12Mr Jason Branch
IRS990/Form990PartVIISectionAGrp/PersonNm13Mr Mark Lane
IRS990/Form990PartVIISectionAGrp/PersonNm14Mr Paul Amos
IRS990/Form990PartVIISectionAGrp/PersonNm15Mr Bo Bickerstaff
IRS990/Form990PartVIISectionAGrp/PersonNm16Mrs Kornisha Brown
IRS990/Form990PartVIISectionAGrp/PersonNm17Mr Keith Chambless
IRS990/Form990PartVIISectionAGrp/PersonNm18Dr Vik Chhokar
IRS990/Form990PartVIISectionAGrp/PersonNm19Mrs Stephanie Hunter
IRS990/Form990PartVIISectionAGrp/PersonNm20Mrs Katie Krieg
IRS990/Form990PartVIISectionAGrp/PersonNm21Mr Cal Martin
IRS990/Form990PartVIISectionAGrp/PersonNm22Mr Fray McCormick
IRS990/Form990PartVIISectionAGrp/PersonNm23Dr Woodrow McWilliams
IRS990/Form990PartVIISectionAGrp/PersonNm24Dr Edwin Page
IRS990/Form990PartVIISectionAGrp/PersonNm25Mrs Lane Riley
IRS990/Form990PartVIISectionAGrp/PersonNm26Mr Mat Swift
IRS990/Form990PartVIISectionAGrp/PersonNm27Dr Ted Thorne
IRS990/Form990PartVIISectionAGrp/PersonNm28Mr Bill Turner III
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Head of School
IRS990/Form990PartVIISectionAGrp/TitleTxt1Assistant Head of School for Finance and Operations
IRS990/Form990PartVIISectionAGrp/TitleTxt2Assistant Head of Upper School
IRS990/Form990PartVIISectionAGrp/TitleTxt3Head of School
IRS990/Form990PartVIISectionAGrp/TitleTxt4Learning Center Director and Assistant Head of School
IRS990/Form990PartVIISectionAGrp/TitleTxt5Athletic Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Academic Dean
IRS990/Form990PartVIISectionAGrp/TitleTxt7Head of Intermediate School and interim Head of Lower School
IRS990/Form990PartVIISectionAGrp/TitleTxt8Head of Middle School
IRS990/Form990PartVIISectionAGrp/TitleTxt9Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt10Past Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt11Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt12Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt13Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt14Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt15Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt16Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt17Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt18Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt19Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt20Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt21Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt22Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt23Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt24Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt25Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt26Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt27Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt28Trustee
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