2025-01-27T13:20:36-05:00 2024-06-30 271320570 LAPLANT & RAINEY CPA PA 201 EAST KENNEDY SUITE 715 TAMPA FL 33602 990 2023-07-01 593246571 ALL SAINTS ACADEMY INC ALLS 8632935980 5001 STATE ROAD 540 WEST WINTER HAVEN FL 33880 ELIZABETH HARDAGE HEAD OF SCHOOL 8632935980 2025-01-10 true MARJORIE N RAINEY P01059307 8132292090 2025-01-27 2023 2025-03-06 01:10:19Z ELIZABETH HARDAGE 5001 STATE ROAD 540 WEST WINTER HAVEN FL 33880 14285989 false X WWW.ALLSAINTSACADEMY.COM X 1994 FL TO OPERATE A PRIMARY, ELEMENTARY AND SECONDARY SCHOOL AND TO PROVIDE QUALITY EDUCATION IN A CHRISTIAN ENVIRONMENT. 18 18 187 63 0 378924 307126 12826200 13787044 4115 -18842 46959 101217 13256198 14176545 1778950 1924172 0 6667709 7338545 0 532128 4747555 4947934 13194214 14210651 61984 -34106 16070216 16146405 1297316 1209928 14772900 14936477 TO OPERATE A PRIMARY, ELEMENTARY AND SECONDARY SCHOOL AND TO PROVIDE QUALITY EDUCATION IN A CHRISTIAN ENVIRONMENT. false false 9023927 1924172 13787044 ALL SAINTS OPERATES A PRIMARY, ELEMENTARY AND SECONDARY SCHOOL IN POLK COUNTY, FL WHERE STUDENTS OBTAIN A GENERAL EDUCATION WITH PARTICULAR EMPHASIS ON TEACHING STUDENTS MORALLY AND SPIRITUALLY. ALL SAINTS WAS ESTABLISHED IN 1966 AT ST. PAUL'S EPISCOPAL CHURCH BY FATHER C. LEE GILBERTSON TO OFFER YOUTH OF THE PARISH A SOLID ELEMENTARY EDUCATION. ALL SAINTS IS ACCREDITED BY THE FLORIDA COUNCIL OF INDEPENDENT SCHOOLS AND THE FLORIDA KINDERGARTEN COUNCIL. ALL SAINTS BELONGS TO THE CENTRAL FLORIDA EPISCOPAL SCHOOL ASSOCIATION AND AS SUCH, IS REPRESENTED ON THE BOARD OF THE FLORIDA ASSOCIATION OF ACADEMIC NON-PUBLIC SCHOOLS. 9023927 true true false false false false false false false false true true false false true true true false true false false false false false true false false false true true false false false false true false false false false false false false false false false false false true 44 0 true 187 true false false false false false true true false false false false false false false false X 18 18 false false false false false false false true true false false true true true true true true true false false X ALL SAINTS ACADEMY INC 8632935980 5001 STATE ROAD 540 WEST WINTER HAVEN FL 33880 ELIZABETH HARDAGE HEAD OF SCHO 40.00 X 318925 0 56875 RIGOBERTO CORNEJO CHAIRPERSON X X 0 0 0 JOSE CRUZ TRUSTEE X 0 0 0 NATSHA DARRINGTON TRUSTEE X 0 0 0 DANIELLE DRUMMOND IMM PAST CHA X X 0 0 0 DAVID EVANS TRUSTEE X 0 0 0 ERIC FASKING SECRETARY X X 0 0 0 KATHY HULIN TRUSTEE X 0 0 0 DAVID JOHNSON TRUSTEE X 0 0 0 BRAD LUNZ TRUSTEE X 0 0 0 KRISTA MAHALAK TRUSTEE X 0 0 0 PAULA ORCUTT TRUSTEE X 0 0 0 LARRY PADGETT TRUSTEE X 0 0 0 APRIL PORTER TRUSTEE X 0 0 0 BEN POU TRUSTEE X 0 0 0 MATT RAILEY TRUSTEE X 0 0 0 MICHAEL RISKIN TREASURER X X 0 0 0 DAVID ROUNDS TRUSTEE X 0 0 0 ZANE SCHWENK TRUSTEE X 0 0 0 T MICHAEL STAVRES TRUSTEE X 0 0 0 318925 56875 2 false true false E&A CLEANING INC 529 W BRANNEN RD LAKELAND FL 33813 CLEANING, LAWN 361788 IT DYNAMIC LLC PO BOX 7071 LAKELAND FL 33807 IT SERVICES 250220 2 132000 175126 307126 TUITION AND REGISTRATION 12392185 12392185 CLUBS AND CLASS 1004586 1004586 FOOD SERVICES 390273 390273 13787044 27557 27557 46399 -46399 -46399 -46399 140311 132000 63045 77266 OTHER 23951 23951 23951 14176545 13764596 27557 1924172 1924172 421900 421900 5817594 4474960 960632 382002 160217 102763 51344 6110 480927 318161 133915 28851 457907 339246 97612 21049 56090 56090 100841 6725 94116 278991 92919 186072 390046 7576 382470 924454 99535 824919 38216 38216 8890 8890 3810 3810 854307 854307 199385 199385 CLUB AND CLASS EXPENSES 839585 839585 FOOD EXPENSES 590997 590997 CURRICULUM 146587 146587 SECURITY EXPENSE 133155 133155 382580 180182 202398 14210651 9023927 4654596 532128 1259999 692005 704115 731672 500 195395 396769 108557 231770 24484329 13383869 11247098 11100460 2300498 2435082 254554 558147 16070216 16146405 517182 409492 532483 585348 247651 215088 1297316 1209928 X 13916339 14095913 856561 840564 14772900 14936477 16070216 16146405 X -34106 263808 -66125 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 129745 129745 19790132 10150256 9639876 1159496 718434 441062 2865678 2007943 857735 539278 507236 32042 11100460 BENEFICIAL INTEREST - CF 2435082 F 2435082 OPERATING LEASE LIAB 167717 FINANCING LEASE LIAB 47371 215088 X 12517426 263808 1245 265053 12252373 1924172 1924172 14176545 12368967 82589 82589 12286378 1924273 1924273 14210651 SCHEDULE D, PAGE 3, PART X THE SCHOOL ACCOUNTS FOR UNCERTAIN TAX POSITIONS, IF ANY, IN ACCORDANCE WITH FASB ACCOUNTING STANDARDS CODIFICATION 740. IN ACCORDANCE WITH THESE PROFESSIONAL STANDARDS, THE SCHOOL RECOGNIZES TAX POSITIONS ONLY TO THE EXTENT MANAGEMENT BELIEVES IT IS "MORE LIKELY THAN NOT" THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON IRS EXAMINATION. MANAGEMENT BELIEVES IT HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2024. THE SCHOOL BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE SCHOOL'S FINANCIAL POSITION, CHANGES IN NET ASSETS OR CASH FLOWS. ACCORDINGLY, THE SCHOOL HAS NOT RECORDED ANY ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2024. SCHEDULE D, PAGE 4, PART XI, LINE 2D BOOK /TAX DIFF ON DISPOSTION OF ASSETS 1,245 SCHEDULE D, PAGE 4, PART XI, LINE 4B TUITION DISCOUNTS AND SCHOLARSHIPS 1,924,172 SCHEDULE D, PAGE 4, PART XII, LINE 2D CREDIT LOSSES 82,589 SCHEDULE D, PAGE 4, PART XII, LINE 4B TUITION DISCOUNTS AND SCHOLARSHIPS 1,924,172 BOOK / TAX DEPRECIATION DIFFERENCE 101 true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE SCHOOL PUBLICIZES ITS NONDISCRIMINATORY POLICY IN ALL ADVERTISEMENTS AND SOLICITATIONS. SCHEDULE E, LINE 6 THE SCHOOL RECEIVES STATE SCHOLARSHIPS THROUGHOUT THE STATE OF FLORIDA'S PRIVATE SCHOLARSHIP SYSTEM WHICH ARE DISBURSED TO THE SCHOOL ON THE STUDENT'S BEHALF. SCHOLARSHIP GAL 272311 132000 140311 5915 11798 23269 4325 17738 272311 132000 140311 5915 11798 23269 4325 17738 63045 77266 true FIN AID AND DISC TUITION 1924172 SCHEDULE I, PAGE 1, PART I, LINE 2 FINANCIAL AID IS AWARDED BY A COMMITTEE APPOINTED BY THE HEAD OF SCHOOL. FAMILIES SUBMIT FINANCIAL INFORMATION TO FINANCIAL AID AND SCHOOL TUTION (FACT) FOR AN INDEPENDENT REVIEW AND AWARD RECOMMENDATION. THESE RECOMMENDATIONS ARE REVIEWED AND AWARDED BY THE COMMITTEE AND A LETTER IS SENT TO THE FAMILY. IF ACCEPTED BY THE FAMILY, THE AWARD IS RECORDED TO THE STUDENT'S ACCOUNT AND REDUCES THE TUITION/ FEES DUE FOR THE SCHOOL YEAR. X X false false false false false false false false false ELIZABETH HARDAGE HEAD OF SCHOOL 278600 40325 27581 29294 375800 15000 FINANCIAL AID FINANCIAL AID 9256 SIBLING DISCOUNT FINANCIAL AID 4681 ANNUAL/ SEMI-ANNUAL DISC FINANCIAL AID 17820 TUITION REMISSION FINANCIAL AID FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED/ CHECKED FOR ACCURACY FROM THE INFORMATION THAT WAS PROVIDED BY THE CLIENT FOR THE COMPLETION OF THE FORM 990. A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTANCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD 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, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF THE CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. PROCEDURES FOR ADDRESSING: 1 - AN INTERESTED PARTY MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESETNATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT, INVOLVING THE POSSIBLE CONFLICT OF INTEREST. 2 - THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. 3 - AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE SCHOOL CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. 4 - IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTEREST DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE SCHOOL'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE IT DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELEIVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. THE MINUTES OF THE GOVERNING BOARD AND ALL COMMITTEES WITH BOARD DELEGATED POWERS SHALL CONTAIN: 1 - THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTIONAL TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WERE PRESENT, AND THE GOVERNING BOARD'S OR COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED. 2 - THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTRECT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEDURES. EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN 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 THE SCHOOL IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX EXEMPT PURPOSES. FORM 990, PAGE 6, PART VI, LINE 15A THE HEAD OF SCHOOL COMPENSATION IS DETERMINED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. THIS COMMITTEE REVIEWS THE BOARD OF TRUSTEE EVALUATIONS, NET PROMOTER SCORE OF ASA BY PARENTS AND FACULTY, AND CURRENT INDUSTRY STANDARD DATA FROM MULITPLE RESOURCES BOTH LOCALLY AND NATIONALLY (NAIS, FCIS, INDEX, ETC.). THE RESULTS AND RECOMMENDATIONS ARE DOCUMENTED IN THE MINUTES. COMPENSATION AND BONUS AMOUNTS ARE AWARDED AND GOALS ARE ESTABLISHED BY THE CHAIRMAN OF THE BOARD. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. THE COMPENSATION OF THE SCHOOL'S OFFICERS IS DETERMINED IN A SIMILAR MANNER AS ABOVE, AND THE HEAD OF SCHOOL MAKES THE FINAL DECISION. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 SCHOLARSHIP/REMISSION FUNDS 1,922,826 BOOK / TAX GAIN/LOSS ON DISPOSITION 1,245 RESTATEMENT TO 2023 AUDITED FS 15,118 BOOK/TAX DIFF IN DEPRECIATION 101 -1,922,826 CREDIT LOSSES -82,589 TOTAL -66,125