2024-03-12T12:04:15-05:00 2023-06-30 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2022-07-01 581432397 MILL SPRINGS ACADEMY INC MILL 7703601336 13660 NEW PROVIDENCE ROAD ALPHARETTA GA 30004 CINDY SZWEC INTERIM HEAD OF SCHOOL 7703601336 2024-03-12 1 CINDY SZWEC 999009999 0 TIFFANY T ORR CPA P01559485 7703948000 2024-03-12 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CINDY SZWEC 13660 NEW PROVIDENCE ROAD ALPHARETTA GA 30004 11083982 0 X WWW.MILLSPRINGS.ORG X 1981 GA MILL SPRINGS ACADEMY IS A VALUE-BASED EDUCATIONAL COMMUNITY DEDICATED TO THE ACADEMIC, PHYSICAL AND SOCIAL GROWTH OF THOSE STUDENTS WHO HAVE NOT REALIZED THEIR FULL POTENTIAL IN TRADITIONAL CLASSROOM SETTINGS. 10 10 121 10 0 0 1564311 1313317 7725433 8431323 -9091 270002 151195 -65041 9431848 9949601 289993 324166 0 0 6015569 6608560 0 0 464181 2717607 2783945 9023169 9716671 408679 232930 16599148 18142449 3318137 4621401 13281011 13521048 X MILL SPRINGS ACADEMY IS A VALUE-BASED EDUCATIONAL COMMUNITY DEDICATED TO THE ACADEMIC, PHYSICAL AND SOCIAL GROWTH OF THOSE STUDENTS WHO HAVE NOT REALIZED THEIR FULL POTENTIAL IN TRADITIONAL CLASSROOM SETTINGS. 0 0 6071301 324166 8129953 INSTRUCTION - MILL SPRINGS ACADEMY IS A SCHOOL FOR APPROXIMATELY 300 PRIMARY AND SECONDARY LEVEL STUDENTS WITH VARIOUS LEARNING DISABILITIES AND DIFFICULTIES. MILL SPRINGS ACADEMY HOLDS DUAL ACCREDITATION WITH THE SOUTHERN ASSOCIATION OF INDEPENDENT SCHOOLS (SAIS) AND ADVANCEDACCREDITATION COMMISSION. THE 2023 GRADUATING CLASS HAD 26 SENIORS WHO WERE ACCEPTED AT 66 DIFFERENT COLLEGES AND UNIVERSITIES.MILL SPRINGS ACADEMY BASES LEARNING STRATEGIES ON COMPREHENSIVE PLANS DEVELOPED FOR EACH STUDENT BY A MULTIDISCIPLINARY STAFF. LEARNING STRATEGIES ARE GENERATED FROM PSYCHO-EDUCATIONAL EVALUATIONS, PREVIOUS SCHOOL RECORDS, DIAGNOSTIC SKILLS ASSESSMENT, OBSERVATIONS, COMMUNICATION WITH OTHER PROFESSIONALS INVOLVED WITH THE STUDENT, AND CONTINUED EXPERIENCES WITH THE STUDENT. MILL SPRINGS ACADEMY IS COMMITTED TO A COMPREHENSIVE, HOLISTIC PROGRAM DESIGN THAT IS MULTIFACETED TO MEET THE NEEDS OF THE "TOTAL CHILD."MILL SPRINGS ACADEMY PROVIDES A CAREFULLY STRUCTURED ENVIRONMENT WITHIN A WARM, SUPPORTIVE ATMOSPHERE. OUR STRUCTURAL APPROACH IS AN ENVIRONMENT THAT INVOLVES OUR COMMUNITY STRUCTURE, DAILY VALUES GROUPS, INDIVIDUALIZED CONTRACTS AND LIFE SPACE INTERVIEW TECHNIQUES.CONFERENCES WITH PARENTS ARE SCHEDULED THROUGHOUT THE TERM AND OTHERS ARE BASED ON THE IMMEDIATE NEEDS OF THE STUDENT AS DEFINED BY THE STUDENT, FAMILY OR SCHOOL.THE COMMUNITY STRUCTURE IS A SCHOOL WIDE, REALITY-BASED STRUCTURE THAT CLEARLY DEFINES THE RESPONSIBILITIES AND PRIVILEGES ASSOCIATED WITH EACH LEVEL OF RESPONSIBILITY. THE SYSTEM ALLOWS THE STUDENT TO MAKE FULLY INFORMED CHOICES RESULTING IN PRIVILEGES OR CONSEQUENCES. IT ALLOWS STAFF MEMBERS TO FUNCTION AS FACILITATORS. COMMUNITY MEETINGS ARE LED BY THE PRINCIPAL OF EACH SCHOOL COMPONENT AND INVOLVE BOTH STAFF AND PEER FEEDBACK.THE COMMUNITY MONITORS THE INTERACTIONS OF ITS MEMBERS AND ENFORCES THE COMMUNITY STRUCTURE WHILE ACADEMIC EXPECTATIONS AND INTERVENTIONS ARE INDIVIDUALIZED. INTERACTIVE EXPECTATIONS ARE THE SAME FOR ALL STUDENTS - TO RESPECT ONESELF AND ALL OTHERS OF THE COMMUNITY. WHEN STUDENTS ACCOMPLISH THIS MAJOR GOAL WITH THE HELP OF THE MSA COMMUNITY, THEY WILL HAVE ACQUIRED SOUND SOCIAL PROBLEM-SOLVING SKILLS, AS WELL AS, JOY AND SELF-SATISFACTION IN THEIR INTERACTIONS WITH OTHERS.THE LAPTOPS FOR LEARNING PROGRAM ENCOMPASSES GRADES 4 THROUGH 12. THIS PROGRAM EMPHASIZES THE COMPUTER'S USE AS A TOOL FOR LEARNING AND AS AN INDIVIDUALIZED INTERVENTION FOR LEARNING. BECAUSE IT IS AN INTERVENTION TOOL, STUDENTS USE THEIR COMPUTERS AT HOME AND AT SCHOOL. THE FACULTY ALSO USES LAPTOPS IN THE SAME MANNER, INCLUDING LOWER SCHOOL FACULTY. STUDENTS IN 1ST THROUGH 3RD GRADES BEGIN WITH DESKTOPS. MICROSOFT OUTLOOK IS USED TO HANDLE E-MAIL, INSIDE AND OUTSIDE OF SCHOOL. MICROSOFT WORD, EXCEL, ACCESS AND POWERPOINT ARE USED FOR ORGANIZING,WRITING, EDITING AND TURNING IN ASSIGNMENTS. THE USE OF THE COMPUTER FOR RESEARCH ON THE INTERNET IS INTEGRATED INTO THE CURRICULUM. THIS PROGRAM IS USED FOR COMPLETING, MAINTAINING AND PRESENTING CHALLENGING ACADEMIC WORK. IN ADDITION, THERE IS AN ORGANIZATIONAL WEBSITE TO HELP FAMILIES AND STUDENTS ORGANIZE THEIR ACTIVITIES. 862955 315947 STUDENT ACTIVITIES - AFTERNOON (PM) PROGRAM - MILL SPRINGS ACADEMY OFFERS A RECREATIONAL PROGRAM FOR STUDENTS 6 TO 12 YEARS OLD. THE PM PROGRAM PROVIDES THESE STUDENTS WITH A SUPERVISED, STRUCTURED ENVIRONMENT, DESIGNED TO DEVELOP AND ENHANCE SELF ESTEEM, SOCIALIZATIONSKILLS, MOTOR SKILLS AND APPRECIATION OF ACTIVITIES THAT REQUIRE THE RULES OF GOOD SPORTSMANSHIP. EACH STUDENT IS PLACED FOR ACTIVITIES WITHIN A SMALL PEER GROUP. APPROPRIATE GROUP INTERACTIONS ARE ENCOURAGED AND DIRECTED BY THE STAFF.ATHLETIC PROGRAMS - MILL SPRINGS ACADEMY'S GOAL IS TO ASSIST STUDENTS IN ESTABLISHING A HEALTHY LIFE STYLE AND DEVELOP AN INTEREST IN AT LEAST ONE ACTIVITY THAT WILL PROVIDE LIFE-LONG POSITIVE EXPERIENCES. 140 ATHLETES COMPETED ON 28 SPORTS TEAMS, COACHED BY 28 COACHES AND SUPPORTED BY 17 BOOSTER CLUB MEMBERS. SOME OF THE TEAM SPORT OFFERINGS FOR 7TH-12TH GRADERS INCLUDE CROSS COUNTRY; GIRLS VOLLEYBALL; SOCCER; MIDDLE, JV, VARSITY GIRLS AND BOYS BASKETBALL; WRESTLING; VARSITYBASEBALL; TRACK; GOLF; LACROSSE; TENNIS; AND SWIMMING. THE SCHOOL ALSO OFFERED NON-COMPETITIVE SPORTS. THE SPORTS PROGRAM AT MILL SPRINGS ACADEMY IS A VITAL PART OF STUDENT LIFE. THERE ARE EXPERIENCED AND DEDICATED COACHES WHO WORK HARD TO PROMOTE A POSITIVE TEAM ENVIRONMENT FOR THE ATHLETES. MILL SPRINGS ACADEMY PARTICIPATES IN THE ATLANTA ATHLETIC CONFERENCE AS WELL AS GISA WITH SOME OF THE SPORTS TEAMS. DURING THE 2019-2020 SCHOOL YEAR, MILL SPRINGS ATHLETIC PROGRAMS WON 5 CHAMPIONSHIPS IN SOCCER, BOYS AND GIRLS CROSS COUNTRY, BASEBALL, WRESTLING, BOYS AND GIRLS TRACK AND FIELD, GIRLS TENNIS, AND SWIMMING. 6934256 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 121 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X THE ORGANIZATION 7703601336 13660 NEW PROVIDENCE ROAD ALPHARETTA GA 30004 ANDY BAYMAN TRUSTEE 1.00 X 0 0 0 BILL MOULTRIE TRUSTEE 1.00 X 0 0 0 BRUCE CLAYTON CHAIRPERSON 1.00 X X 0 0 0 CHRISTIAN BATESON TRUSTEE 1.00 X 0 0 0 CLIFF ROBINSON TRUSTEE 1.00 X 0 0 0 GEORGE OJANUGA TRUSTEE 1.00 X 0 0 0 JENNIFER CAMPBELL TRUSTEE 1.00 X 0 0 0 JOANE GOODROE TRUSTEE 1.00 X 0 0 0 ROBERT SLAYDEN TRUSTEE 1.00 X 27818 0 0 BILL HARPER TRUSTEE 1.00 X 0 0 0 DEBRA M ORR HEAD OF SCHOOL 40.00 X 299849 0 9469 NADIA ROBINSON DIRECTOR OF FINANCE 40.00 X 122797 0 7832 450464 0 17301 2 0 1 0 THE PRIME CONTRACTOR 4557 SHARON VALLEY CT DUNWOODY GA 30338 FLOORING INSTALLATION 148670 1 939181 374136 1313317 TUITION AND FEES 611710 8129953 8129953 BUS SERVICE FEES 611710 301370 301370 8431323 801 801 89695 0 89695 89695 89695 1291142 1021941 269201 269201 269201 187277 112440 74837 74837 OTHER INCOME 900099 14577 14577 NON-OPERATING LOSS 900099 -244150 -244150 -229573 9949601 8445900 0 190384 324166 324166 450464 450464 5166857 3743663 1194860 228334 98499 65971 28504 4024 482364 323071 139588 19705 410376 274856 118756 16764 5091 5091 32885 32885 186729 81086 8591 97052 20153 20153 261960 249230 12650 80 216578 200768 15810 187461 173777 13684 214230 214230 40684 40684 7976 5036 2940 770090 713931 56159 66618 62898 3720 FACILITIES, REPAIRS AND 409415 379565 29850 SERVICES 255424 81324 136358 37742 SCHOOL EVENTS 60480 60480 BAD DEBT EXPENSE 48171 48171 9716671 6934256 2318234 464181 2070982 1852719 2205499 1567654 59632 43813 25295 17556 239309 115085 21338761 8361442 11997967 12977319 464 920093 0 648210 16599148 18142449 407612 1248657 2742204 3138811 168321 233933 3318137 4621401 X 13202128 13458767 78883 62281 13281011 13521048 16599148 18142449 232930 7107 0 X 0 1 X 1 0 X 401685 475453 1399033 1564311 1313317 5153799 401685 475453 1399033 1564311 1313317 5153799 5153799 32656 24911 81216 66712 90496 295991 52152 3028 1885 31419 14557 103041 5552831 0.92810 0.90770 X PART II: THE AMOUNTS SHOWN IN SCHEDULE A PART II COLUMN (D) REPRESENT ACTIVITY FOR THE SHORT YEAR 8/1/21 - 6/30/22. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 307155 17991 2494 29 327611 287623 19532 29 29 307155 275823 11773 27 287623 258689 16993 141 275823 245018 13429 242 258689 0.96505 0.03495 0 0 1295782 1295782 14966972 5989771 8977201 875584 823542 52042 1856672 1337400 519272 2343751 210729 2133022 12977319 FINANCE LEASE LIABILITIES 145819 OPERATING LEASE LIABILITIES 88114 233933 X 9744982 7107 112440 119547 9625435 324166 324166 9949601 9504945 112440 112440 9392505 324166 324166 9716671 PART V, LINE 4: THE ACADEMY'S ENDOWMENT CONSISTS OF ONE DONOR-RESTRICTED FUND ESTABLISHED FOR OPERATIONS AND OTHER AMOUNTS DESIGNATED FOR ENDOWMENT BY THE BOARD. PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, MILL SPRINGS ACADEMY IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. COLLECTIVELY, THE ACADEMY DOES NOT HAVE ANY UNRELATED BUSINESS INCOME. THE ACADEMY UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FASB ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF JUNE 30, 2023 AND 2022, THE ACADEMY HAS NO UNCERTAIN TAX PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES INCURRED FOR FUNDRAISING AND OTHER SPECIAL EVENTS 112,440. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 324,166. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES INCURRED FOR FUNDRAISING AND OTHER SPECIAL EVENTS 112,440. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 324,166. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 MILL SPRINGS ACADEMY'S POLICY OF NONDISCRIMINATION IS INCLUDED IN ITS BYLAWS. IT IS ALSO INCLUDED IN THE SCHOOL HANDBOOK POLICY AND OTHER PUBLICATIONS SUCH AS THE MSA WEEKLY NEWS. A NONDISCRIMINATION ADVERTISEMENT IS PUBLISHED IN THE NEWSPAPER ON AN ANNUAL BASIS. GOLF TOURNAMENT 70008 70008 PVA ACTIVITIES 117269 117269 112440 187277 187277 112440 112440 74837 1 SCHOLARSHIPS AND FINANCIAL AID 52 324166 PART I, LINE 2: THE ACADEMY USES A NEED BASED APPROACH TO AWARDING ASSISTANCE TO INDIVIDUAL STUDENTS. THE AMOUNTS ARE CREDITED TO EACH RECIPIENT'S ACCOUNT. X X X X X 0 0 0 0 0 0 0 0 0 DEBRA M ORR HEAD OF SCHOOL 299849 0 0 0 0 0 2347 0 7122 0 309318 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE ACADEMY'S DIRECTOR OF FINANCE AND PROVIDED TO ITS BOARD OF TRUSTEES BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH EMPLOYEE AS WELL AS EACH TRUSTEE, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH BOARD OF TRUSTEES DELEGATED POWERS ANNUALLY SIGNS A STATEMENT WHICH AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY AND UNDERSTANDS THAT THE ACADEMY IS A CHARITABLE ORGANIZATION AND THAT TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. ADDITIONALLY, IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE TRUSTEES AND MEMBERS OF COMMITTEES WITH BOARD OF TRUSTEES DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, THE BOARD OF TRUSTEES SHALL MAKE THE DETERMINATION AND TAKE A VOTE AS TO WHETHER A CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION B, LINE 15 MILL SPRINGS ACADEMY IS A MEMBER OF THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (THE "NAIS") AND UTILIZES BENCHMARKING DATA PROVIDED BY THE NAIS IN DETERMINING REASONABLE COMPENSATION LEVELS. THE BENCHMARKING REPORTS ALLOW THE ACADEMY TO COMPARE SALARIES FOR VARIOUS POSITIONS TO THOSE OF SIMILAR SIZED SCHOOLS LOCATED IN THE SAME REGION OF THE COUNTRY. THE BENCHMARKING REPORTS ARE USED AS A GUIDELINE FOR DETERMINING REASONABLE COMPENSATION LEVELS AND ANY PROPOSED CHANGES IN AN INDIVIDUAL'S COMPENSATION MADE BY MANAGEMENT MUST BE APPROVED VIA A VOTE OF THE BOARD OF TRUSTEES. THE BOARD OF DIRECTORS DETERMINES THE SALARY FOR THE HEAD OF SCHOOL. THE HEAD OF SCHOOL DETERMINES THE SALARY FOR KEY EMPLOYEES UTILIZING DATA PROVIDED BY NAIS. FORM 990, PART VI, SECTION C, LINE 18 THE ACADEMY MAKES ITS FORM 990 AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST OF THE ACADEMY.