Civic Intelligence

Alfred B Maclay Jr Day School

EIN 59-1217750 • 501(c)3 • Tallahassee, FL

Profile

Academic instruction of grades pre-k through 12th, the development of an academic program to encourage the learning, growth, and development of students.

3737 N Meridian RoadTallahassee, FL 32312

www.maclay.org

Siviq Scores

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

Liabilities / Assets

47th percentile

0.19x

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

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.26x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

71st percentile

16%

Higher net margin than 71% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

78th percentile

$430,931

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

74th percentile

13%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

29%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$37,293,416

Up $4,267,692 (+13%) from 2023

Liabilities

Down

$6,913,718

Down $95,147 (-1.4%) from 2023

Net Assets

Up

$30,379,698

Up $4,362,839 (+17%) from 2023

Revenue

Up

$26,251,262

Up $5,952,677 (+29%) from 2023

Expenses

Up

$22,044,230

Up $1,270,945 (+6.1%) from 2023

Net Income

Up

$4,207,032

Up $4,681,732 (+986%) from 2023

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $12,660,593Liabilities 2010: $2,677,190Net Assets 2010: $9,983,4032010Assets 2011: $14,146,069Liabilities 2011: $2,927,479Net Assets 2011: $11,218,5902011Assets 2012: $15,290,497Liabilities 2012: $3,876,616Net Assets 2012: $11,413,8812012Assets 2013: $17,697,565Liabilities 2013: $4,679,068Net Assets 2013: $13,018,4972013Assets 2014: $18,174,103Liabilities 2014: $5,129,379Net Assets 2014: $13,044,7242014Assets 2015: $18,139,419Liabilities 2015: $4,912,437Net Assets 2015: $13,226,9822015Assets 2016: $17,990,851Liabilities 2016: $4,936,415Net Assets 2016: $13,054,4362016Assets 2017: $18,533,560Liabilities 2017: $4,370,346Net Assets 2017: $14,163,2142017Assets 2018: $20,267,919Liabilities 2018: $4,503,930Net Assets 2018: $15,763,9892018Assets 2019: $24,353,759Liabilities 2019: $4,421,459Net Assets 2019: $19,932,3002019Assets 2020: $27,560,448Liabilities 2020: $7,034,809Net Assets 2020: $20,525,6392020Assets 2021: $28,425,288Liabilities 2021: $6,104,959Net Assets 2021: $22,320,3292021Assets 2022: $33,405,205Liabilities 2022: $6,972,452Net Assets 2022: $26,432,7532022Assets 2023: $33,025,724Liabilities 2023: $7,008,865Net Assets 2023: $26,016,8592023Assets 2024: $37,293,416Liabilities 2024: $6,913,718Net Assets 2024: $30,379,6982024

Highlighted filing

2024

Assets$37,293,416
Liabilities$6,913,718
Net Assets$30,379,698

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $9,864,3852010Expenses 2011: $9,489,5492011Expenses 2012: $9,641,2192012Expenses 2013: $10,320,9262013Revenue 2014: $10,751,185Expenses 2014: $10,775,100Net Income 2014: -$23,9152014Revenue 2015: $11,079,560Expenses 2015: $10,921,255Net Income 2015: $158,3052015Revenue 2016: $11,629,976Expenses 2016: $11,812,499Net Income 2016: -$182,5232016Revenue 2017: $13,441,204Expenses 2017: $12,471,199Net Income 2017: $970,0052017Revenue 2018: $15,030,032Expenses 2018: $13,467,921Net Income 2018: $1,562,1112018Revenue 2019: $18,241,735Expenses 2019: $14,098,399Net Income 2019: $4,143,3362019Revenue 2020: $14,470,730Expenses 2020: $13,974,262Net Income 2020: $496,4682020Revenue 2021: $17,967,088Expenses 2021: $16,315,570Net Income 2021: $1,651,5182021Revenue 2022: $22,718,990Expenses 2022: $18,573,438Net Income 2022: $4,145,5522022Revenue 2023: $20,298,585Expenses 2023: $20,773,285Net Income 2023: -$474,7002023Revenue 2024: $26,251,262Expenses 2024: $22,044,230Net Income 2024: $4,207,0322024

Highlighted filing

2024

Revenue$26,251,262
Expenses$22,044,230
Net Income$4,207,032

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$37.3$6.91$30.4$26.3$22.0$4.21
2023Detailed filing. Detailed filing data is available for this year.$33.0$7.01$26.0$20.3$20.8$0.47
2022Detailed filing. Detailed filing data is available for this year.$33.4$6.97$26.4$22.7$18.6$4.15
2021Detailed filing. Detailed filing data is available for this year.$28.4$6.10$22.3$18.0$16.3$1.65
2020Detailed filing. Detailed filing data is available for this year.$27.6$7.03$20.5$14.5$14.0$0.50
2019Detailed filing. Detailed filing data is available for this year.$24.4$4.42$19.9$18.2$14.1$4.14
2018Detailed filing. Detailed filing data is available for this year.$20.3$4.50$15.8$15.0$13.5$1.56
2017Summary only. Only limited summary data is available for this year.$18.5$4.37$14.2$13.4$12.5$0.97
2016Summary only. Only limited summary data is available for this year.$18.0$4.94$13.1$11.6$11.8$0.18
2015Detailed filing. Detailed filing data is available for this year.$18.1$4.91$13.2$11.1$10.9$0.16
2014Detailed filing. Detailed filing data is available for this year.$18.2$5.13$13.0$10.8$10.8$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.7$4.68$13.0$10.3
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.3$3.88$11.4$9.64
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.1$2.93$11.2$9.49
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.7$2.68$9.98$9.86
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Jun 6, 2025
Return Version
2023v6.0
Gross Receipts
$26,489,308
Mission and Program Overview

Mission

Academic instruction of grades pre-k through 12th, the development of an academic program to encourage the learning, growth, and development of students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$23,362,718$24,102,202▲ $739,484
Investments Other Securities$3,134,488$5,740,524▲ $2,606,036
Savings and Temporary Cash Investments$3,265,228$3,819,444▲ $554,216
Pledges and Grants Receivable$2,214,949$1,305,097▼ $909,852
Cash and Non-Interest-Bearing Accounts$56,282$783,699▲ $727,417
Investments in Publicly Traded Securities$586,614$716,267▲ $129,653
Prepaid Expenses and Deferred Charges$193,861$563,037▲ $369,176
Accounts Receivable$151,584$194,031▲ $42,447
Receivables From Officers Etc$60,000$30,000▼ $30,000
Total Assets$33,025,724$37,293,416▲ $4,267,692
Other Assets Total-$39,115-
Liabilities
Deferred Revenue$3,973,395$4,524,256▲ $550,861
Mortgage Notes Payable Secured by Investment Property$2,319,326$1,559,326▼ $760,000
Other Liabilities$415,523$482,673▲ $67,150
Accounts Payable and Accrued Expenses$300,621$347,463▲ $46,842
Total Liabilities$7,008,865$6,913,718▼ $95,147
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$20,758,530$22,657,096▲ $1,898,566
Net Assets With Donor Restrictions$5,258,329$7,722,602▲ $2,464,273
Total Net Assets Fund Balance$26,016,859$30,379,698▲ $4,362,839
Total Liabilities and Net Assets / Fund Balance$33,025,724$37,293,416▲ $4,267,692

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$20,265,886$15,152,902$35,418,788
Equipment$1,365,300$4,468,145$5,833,445
Other Land Buildings$1,653,812-$1,653,812
Land$817,204-$817,204
Other Securities$2,618,277--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$6,150,967$250,000▲ $390,800-$6,791,767
2022$5,579,548$347,766▲ $223,653-$6,150,967
2021$1,197,161$5,000,034▼ $611,048$6,599$5,579,548
2020$1,062,503$19,898▲ $123,760$9,000$1,197,161
2019$942,607$81,989▲ $40,911$3,000$1,062,507
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James MilfordHead of SchoFT$356,443$74,488$430,931
James MilfordHead of School-$356,443$74,488$430,931
Jay MaloneCFOFT$167,885$15,820$183,705
Charles BeamerAsst. Head OFT$142,283$7,000$149,283

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Marauder MealsFood Service2970 KILLEARN POINTE COURT, Tallahassee, FL 32312$762,267
A1 Top Notch SecuritySecurity4914 GRASSY LAKE DRIVE, Tallahassee, FL 32305$292,099
Inspection Ready Cleaning ServicesSanitizing313 WILLIAMS ST 9, Tallahassee, FL 32309$270,732
Elite Junior TennisCoaching9163 SHADY CREST LANE, Tallahassee, FL 32312$201,064
Revenue and Support

Revenue Composition

Contributions and Grants
$5,005,900
Program Service Revenue
$20,812,173
Investment Income
$300,632
Other Revenue
$132,557
All Other Contributions
$4,684,300
Change in Net Assets
$4,207,032

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$2,020,439Fair Market Value (FMV)
Total Noncash Contributions1$2,020,439-

Audited Revenue Reconciliation

Revenue per Audited Statements
$25,715,956
Revenue Not Reported on Financial Statements
$535,306
Revenue Not Reported on Form 990
$333,853
Other Revenue Adjustments
$535,306
Total Revenue per Audited Statements
$26,049,809
Total Revenue per Form 990
$26,251,262
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$14,488,066
Other Expenses$7,020,858
Total Fundraising Expense$736,290
Grants and Similar Amounts Paid$535,306
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,527,029$1,437,826$418,070$10,382,925
Other Employee Benefits$1,878,747$328,098$92,578$2,299,423
Occupancy$1,854,267$37,450-$1,891,717
Depreciation Depletion$1,407,761--$1,407,761
Payroll Taxes$653,151$102,301$31,477$786,929
All Other Expenses$178,268$269,183$140,418$587,869
Grants to Domestic Individuals$535,306--$535,306
Current Officers, Directors, Trustees, and Key Employees$430,607$72,609$21,112$524,328
Pension Plan Contributions$410,403$64,280$19,778$494,461
Insurance$262,227$44,216$12,857$319,300
Other Expenses$196,378$59,939-$196,378
Fees for Services Legal-$86,951-$86,951
Advertising-$85,262-$85,262
Fees for Services Accounting-$64,145-$64,145
Travel-$30,849-$30,849
Interest$29,076--$29,076
Office Expenses-$22,724-$22,724
Fees for Services Other-$8,493-$8,493
Fees for Service Investment Mgmnt Fees-$5,140-$5,140
Total Functional Expenses$18,588,474$2,719,466$736,290$22,044,230

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$22,044,230
Total Expenses per Audited Statements$21,686,970
Expenses per Audited Statements$21,508,924
Expenses Not Reported on Financial Statements$535,306
Other Expense Adjustments$535,306
Expenses Not Reported on Form 990$178,046
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$214,400
Fundraising Direct Expenses$178,046
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala/auction$536,000$214,400$32,188$182,212
Total Events$536,000$214,400$178,046$36,354
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
Receivables from Officers, Directors, Trustees, and Key Employees$60,000$30,000▼ $30,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Amounts Held on Behalf of Others$381,669
Due to Foundation$61,889
Lease Liability$39,115
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

The governing body is nominated and elected by current members of the governing body.

Form 990, Page 6, Part VI, Line 11B

The organization's cfo reviewed form 990 and attachments before it was filed. The finance committee reviewed the form 990 after it was filed.

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

Conflict of interest policy is reviewed and signed annually.

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

Compensation is compared to the nais statistical data.

Form 990, Page 6, Part VI, Line 19

The governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Alfred B Maclay Jr Day School
EIN
59-1217750
Phone
8508932138
Address
3737 N MERIDIAN ROAD, TALLAHASSEE, FL 32312

Signing Officer

Name
Jay Malone
Title
CFO
Phone
8506685102
Signed
2025-06-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jay Malone
Formed
1967
Legal Domicile
Fl
Voting Board Members
17
Independent Board Members
17
Employees
421
Volunteers
47

Preparer

Firm
Thomson Brock Luger & Company
Address
3375G CAPITAL CIR NE, TALLAHASSEE, FL 32308-3736
Preparer
Matthew R Hansard
Phone
8503857444
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Student activities - additional activities that are not part of the instructional program, such as athletic events, yearbook and commencement.

Form 990, Part XI, Line 9

Gala/auction 178,046 financial aid -535,306 gala/auction -178,046 financial aid 535,306

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

GALA/AUCTION 178,046

Schedule D, Page 4, Part XI, Line 4B

FINANCIAL AID 535,306

Schedule D, Page 4, Part XII, Line 2D

GALA/AUCTION 178,046

Schedule D, Page 4, Part XII, Line 4B

FINANCIAL AID 535,306

Raw XML AppendixShowing 400 of 768 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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