Civic Intelligence

Prep Public Schools

EIN 81-3512812 • 501(c)3 • Chattanooga, TN

Profile

Prep public schools is an all-boys public charter school with a mission to engage young men in a rigorous yet supportive learning environment that nurtures resilience, promotes academic excellence, inspires leadership, and prepares critical thinkers. Prep public schools welcomed its first class of 66 sixth graders in august 2018 and will grow to serve 350 young men in grades 6-12 over the next seven years.

1802 Bailey AvenueChattanooga, TN 37404

chattanoogaprep.com

Siviq Scores

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

Liabilities / Assets

44th percentile

0.13x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

21st percentile

0.06x

Higher debt load relative to revenue than 21% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

68th percentile

15%

Higher net margin than 68% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

45th percentile

$159,757

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

63rd percentile

9.1%

Faster asset growth than 63% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Revenue Growth

81st percentile

33%

Faster revenue growth than 81% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$4,624,111

Up $1,609,337 (+53%) from 2023

Liabilities

Up

$608,652

Up $249,319 (+69%) from 2023

Net Assets

Up

$4,015,459

Up $1,360,018 (+51%) from 2023

Operations
Liabilities / Revenue21st percentileNet Margin68th percentile

Revenue

Up

$10,992,814

Up $4,320,678 (+65%) from 2023

Expenses

Up

$9,386,954

Up $2,071,368 (+28%) from 2023

Net Income

Up

$1,605,860

Up $2,249,310 (+350%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth63rd percentile

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

$6.0M$4.0M$2.0M$0Assets 2018: $1,868,016Liabilities 2018: $82,647Net Assets 2018: $1,785,3692018Assets 2019: $2,110,272Liabilities 2019: $75,094Net Assets 2019: $2,035,1782019Assets 2020: $2,594,107Liabilities 2020: $347,311Net Assets 2020: $2,246,7962020Assets 2021: $2,356,561Liabilities 2021: $151,815Net Assets 2021: $2,204,7462021Assets 2022: $3,883,592Liabilities 2022: $648,276Net Assets 2022: $3,235,3162022Assets 2023: $3,014,774Liabilities 2023: $359,333Net Assets 2023: $2,655,4412023Assets 2024: $4,624,111Liabilities 2024: $608,652Net Assets 2024: $4,015,4592024

Highlighted filing

2024

Assets$4,624,111
Liabilities$608,652
Net Assets$4,015,459
Open 2024 Filing

Operations Trend

Revenue Growth81st percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2018: $2,101,732Expenses 2018: $316,363Net Income 2018: $1,785,3692018Revenue 2019: $2,267,205Expenses 2019: $2,017,396Net Income 2019: $249,8092019Revenue 2020: $3,025,093Expenses 2020: $2,816,588Net Income 2020: $208,5052020Revenue 2021: $3,704,866Expenses 2021: $3,676,918Net Income 2021: $27,9482021Revenue 2022: $6,245,127Expenses 2022: $5,214,556Net Income 2022: $1,030,5712022Revenue 2023: $6,672,136Expenses 2023: $7,315,586Net Income 2023: -$643,4502023Revenue 2024: $10,992,814Expenses 2024: $9,386,954Net Income 2024: $1,605,8602024

Highlighted filing

2024

Revenue$10,992,814
Expenses$9,386,954
Net Income$1,605,860
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$4,624,111
Liabilities
$608,652
Net assets
$4,015,459
Revenue
$10,992,814
Expenses
$9,386,954
Net income
$1,605,860
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.62$0.61$4.02$11.0$9.39$1.61
2023Detailed filing. Detailed filing data is available for this year.$3.01$0.36$2.66$6.67$7.32$0.64
2022Detailed filing. Detailed filing data is available for this year.$3.88$0.65$3.24$6.25$5.21$1.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$0.15$2.20$3.70$3.68$0.03
2020Detailed filing. Detailed filing data is available for this year.$2.59$0.35$2.25$3.03$2.82$0.21
2019Detailed filing. Detailed filing data is available for this year.$2.11$0.08$2.04$2.27$2.02$0.25
2018Detailed filing. Detailed filing data is available for this year.$1.87$0.08$1.79$2.10$0.32$1.79
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$11,009,232
Mission and Program Overview

Mission

Chattanooga prep is an all-boys public charter school with a mission to engage young men in a rigorous yet supportive learning environment that nurtures resilience, promotes academic excellence, inspires leadership, and prepares critical thinkers. Chattanooga prep welcomed its first class of 66 sixth graders in august 2018 and will grow to serve 350 young men in grades 6-12 over the next seven years.

Prep public schools is an all-boys public charter school with a mission to engage young men in a rigorous yet supportive learning environment that nurtures resilience, promotes academic excellence, inspires leadership, and prepares critical thinkers. Prep public schools welcomed its first class of 66 sixth graders in august 2018 and will grow to serve 350 young men in grades 6-12 over the next seven years.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,115,279$2,361,722▲ $1,246,443
Cap Stk Tr Prin Current Funds$1,410,405$2,067,838▲ $657,433
Rtn Earn Endowment Incm Other Fnds$943,953$1,463,560▲ $519,607
Land, Buildings, and Equipment, Net$301,083$691,527▲ $390,444
Pd in Cap Srpls Land Bldg Eqp Fund$301,083$484,061▲ $182,978
Pledges and Grants Receivable$675,297$458,005▼ $217,292
Prepaid Expenses and Deferred Charges$91,267$112,728▲ $21,461
Accounts Receivable$70,183$65,709▼ $4,474
Total Assets$3,014,774$4,624,111▲ $1,609,337
Other Assets Total$761,665$934,420▲ $172,755
Liabilities
Other Liabilities$186,813$455,258▲ $268,445
Accounts Payable and Accrued Expenses$172,520$153,394▼ $19,126
Total Liabilities$359,333$608,652▲ $249,319
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,655,441$4,015,459▲ $1,360,018
Total Liabilities and Net Assets / Fund Balance$3,014,774$4,624,111▲ $1,609,337

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$399,368$493,489$892,857
Other Land Buildings$220,290$80,753$301,043
Leasehold Improvements$71,869$14,282$86,151
Other Assets Org$5,477--
Compensation and Service Providers
Top Officer Pay45th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Brad ScottCEOFT$159,757$159,757

Board Members and Trustees

NameTitle
Kelly AllingCo-chair
Ted AllingCo-chair
Ward DavenportVice Chair
Aaron LoveDirector
Amber WilliamsDirector
Jimmy HaslamDirector
Moise BaptisteDirector
S Dave Bhattacharya MdDirector
Shewanee Howard-baptisteDirector
Edna VarnerSecretary
David CainesTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Laviniaa Group LLCEducation2805 DODD RD STE 200, Eagan, MN 55121$307,276
Chattanooga Bus CompanyTransportation10010 MEADOWSTONE DR, Apison, TN 37302$245,617
Impact Facility Solutions LLCCommercial Cleaning832 GEORGIA AVE, Chattanooga, TN 37402$185,997
Technology LabIt Services21 CLEVELAND AVE, Nashville, TN 37210$170,828
Revenue and Support

Revenue Composition

Contributions and Grants
$10,431,081
Program Service Revenue
$328,276
Investment Income
$8,194
Other Revenue
$225,263
All Other Contributions
$1,361,832
Change in Net Assets
$1,605,860

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,751,133
Revenue Not Reported on Financial Statements
$241,681
Revenue Not Reported on Form 990
$802,718
Other Revenue Adjustments
$241,681
Total Revenue per Audited Statements
$11,553,851
Total Revenue per Form 990
$10,992,814
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,160,254
Other Expenses$3,362,184
Grants and Similar Amounts Paid$864,516
Total Fundraising Expense$419,454
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$2,266,843$1,502,978$241,542$4,011,363
Fees for Services Other$981,931$834,921$135,335$1,952,187
Grants to Domestic Orgs$864,516--$864,516
Other Employee Benefits$380,204$231,574$28,985$640,763
Payroll Taxes$181,323$121,611$10,194$313,128
Occupancy$205,359$96,095-$301,454
Current Officers, Directors, Trustees, and Key Employees$195,000--$195,000
Depreciation Depletion-$170,164-$170,164
Insurance-$88,145-$88,145
Travel$28,731$24,914-$53,645
Other Expenses$156,308$38,932$3,398$38,932
Interest-$9,602-$9,602
Office Expenses-$1,789-$1,789
Total Functional Expenses$5,629,903$3,337,597$419,454$9,386,954

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$10,701,120
Total Expenses per Form 990$9,386,954
Expenses per Audited Statements$9,005,949
Expenses Not Reported on Form 990$1,695,171
Expenses Not Reported on Financial Statements$381,005
Other Expense Adjustments$381,005
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Friends of Chattanooga Prep IncChattanooga, TN501(c)(3)For the Support of the Organization$864,516
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$16,418
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Breakfast of Champions$83,364-$7,193-
Total Events$83,364-$16,418$-16,418
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Lease Obligations$207,466
Deferred Inflows$205,414
Due to Related Entity$28,016
Net Pension Liability$14,362
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
No
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, Part VI, Section A, Line 2

“Board members ted alling and kelly alling are married. Board members shewanee howard-baptiste and moise baptiste are married.”

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

“This return will be reviewed by the board before filed.”

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

“Each director must promptly and fully report to the board chair any situation that may create a conflict of interest. Chattanooga prep sends a copy of the policy statement and the conflict of interest disclosure statement annually to be signed by each director.”

Form 990, Part VI, Section C, Line 19

“No documents are made available to the public.”

Filing and Contact Details

Filer

Filer Name
Prep Public Schools
EIN
81-3512812
Phone
4236645722
Address
1802 BAILEY AVENUE, CHATTANOOGA, TN 37404

Signing Officer

Name
David Caines
Title
Treasurer
Phone
4236645722
Signed
2025-05-15

Organization Details

Principal Officer
Aaron Webb
Formed
2017
Legal Domicile
Tn
Voting Board Members
11
Independent Board Members
11
Employees
92
Volunteers
39

Preparer

Firm
Johnson Hickey & Murchison Pc
Address
2215 OLAN MILLS DRIVE, CHATTANOOGA, TN 37421
Preparer
Sherri Anderson
Phone
4237560052
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contracted services: program service expenses 981,931. Management and general expenses 834,921. Fundraising expenses 135,335. Total expenses 1,952,187.”

FORM 990, PART XI, LINE 9:

“Transition of internal school funds -245,842.”

Financial Statement Notes

PART X, LINE 2:

“The school is a nonprofit organization that is exempt from federal income taxes under the internal revenue code and classified by the internal revenue service as other than a private foundation and is similarly exempt from state income taxes. The school follows the requirements of professional literature regarding uncertain tax positions taken for tax return purposes when it is more likely than not the position will be sustained. The school does not believe there are any material uncertain tax positions and accordingly, it will not recognize any liability for unrecognized tax benefits. For the period ended june 30, 2024 there were no interest or penalties recorded and included in the these financial statements. The returns for the years ended june 30,2021 and beyond remain subject to examination.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“FUNDRAISING 16,418.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Issuance of long-term lease obligations 241,681.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Capital outlay 560,609. Increase in pension liability 86,002. Fundraising 16,418.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Depreciation 170,164. Issuance of long-term lease obligations 207,466. Deferred school fees 3,375.”

Raw XML AppendixShowing 400 of 604 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/PersonNm7AMBER WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm8SHEWANEE HOWARD-BAPTISTE
IRS990/Form990PartVIISectionAGrp/PersonNm9MOISE BAPTISTE
IRS990/Form990PartVIISectionAGrp/PersonNm10S DAVE BHATTACHARYA MD
IRS990/Form990PartVIISectionAGrp/PersonNm11BRAD SCOTT
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5CO-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt6CO-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11CEO
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02017
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
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IRS990/FundraisingGrossIncomeAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
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IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
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IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt088145
IRS990/InsuranceGrp/TotalAmt088145
IRS990/InterestGrp/ManagementAndGeneralAmt09602
IRS990/InterestGrp/TotalAmt09602
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt08194
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IRS990/LegalDomicileStateCd0TN
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PREP PUBLIC SCHOOLS IS AN ALL-BOYS PUBLIC CHARTER SCHOOL WITH A MISSION TO ENGAGE YOUNG MEN IN A RIGOROUS YET SUPPORTIVE LEARNING ENVIRONMENT THAT NURTURES RESILIENCE, PROMOTES ACADEMIC EXCELLENCE, INSPIRES LEADERSHIP, AND PREPARES CRITICAL THINKERS. PREP PUBLIC SCHOOLS WELCOMED ITS FIRST CLASS OF 66 SIXTH GRADERS IN AUGUST 2018 AND WILL GROW TO SERVE 350 YOUNG MEN IN GRADES 6-12 OVER THE NEXT SEVEN YEARS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02655441
IRS990/NetAssetsOrFundBalancesEOYAmt04015459
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-16418
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
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IRS990/OccupancyGrp/ProgramServicesAmt0205359
IRS990/OccupancyGrp/TotalAmt0301454
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01789
IRS990/OfficeExpensesGrp/TotalAmt01789
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0761665
IRS990/OtherAssetsTotalGrp/EOYAmt0934420
IRS990/OtherChangesInNetAssetsAmt0-245842
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt028985
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0231574
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IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0164915
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt151957
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt238932
IRS990/OtherExpensesGrp/ProgramServicesAmt0369688
IRS990/OtherExpensesGrp/ProgramServicesAmt1156308
IRS990/OtherExpensesGrp/TotalAmt0538001
IRS990/OtherExpensesGrp/TotalAmt1156308
IRS990/OtherExpensesGrp/TotalAmt251957
IRS990/OtherExpensesGrp/TotalAmt338932
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0121611
IRS990/PayrollTaxesGrp/ProgramServicesAmt0181323
IRS990/PayrollTaxesGrp/TotalAmt0313128
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IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0675297
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0458005
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt091267
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0112728
IRS990/PrincipalOfficerNm0AARON WEBB
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/Desc0ATHLETIC DEPARTMENT
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IRS990/PYTotalExpensesAmt07315586
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06672136
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
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IRS990ScheduleA/SchoolInd0X
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IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/DonatedServicesUseFcltsAmt0786300
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0892857
IRS990ScheduleD/ExpensesNotReportedAmt01695171
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0381005
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LossesReportedAmt0245842
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1297903
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2199943
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt35477
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1NET PENSION ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2RESERVE TRUST ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3OTHER CURRENT ASSETS
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IRS990ScheduleD/OtherExpensesNotIncludedAmt0381005
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0220290
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt080753
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0205414
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt114362
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt228016
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3207466
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED INFLOWS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DUE TO RELATED ENTITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3NET LEASE OBLIGATIONS
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IRS990ScheduleD/OtherRevenuesNotIncludedAmt0241681
IRS990ScheduleD/RevenueNotReportedAmt0802718
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IRS990ScheduleD/RevenueSubtotalAmt010751133
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS A NONPROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION AND IS SIMILARLY EXEMPT FROM STATE INCOME TAXES. THE SCHOOL FOLLOWS THE REQUIREMENTS OF PROFESSIONAL LITERATURE REGARDING UNCERTAIN TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED. THE SCHOOL DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. FOR THE PERIOD ENDED JUNE 30, 2024 THERE WERE NO INTEREST OR PENALTIES RECORDED AND INCLUDED IN THE THESE FINANCIAL STATEMENTS. THE RETURNS FOR THE YEARS ENDED JUNE 30,2021 AND BEYOND REMAIN SUBJECT TO EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING 16,418.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ISSUANCE OF LONG-TERM LEASE OBLIGATIONS 241,681.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3CAPITAL OUTLAY 560,609. INCREASE IN PENSION LIABILITY 86,002. FUNDRAISING 16,418.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4DEPRECIATION 170,164. ISSUANCE OF LONG-TERM LEASE OBLIGATIONS 207,466. DEFERRED SCHOOL FEES 3,375.
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:

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