2023-11-09T14:25:11-05:00 2023-06-30 580914992 DRAFFIN & TUCKER LLP PO BOX 71309 ALBANY GA 317081309 990 2022-07-01 586043206 UNITED PARENTS INC UNIT 2294351301 2500 NOTTINGHAM WAY ALBANY GA 317076677 ALLEN LOWE HEADMASTER 2294351301 2023-11-06 true ALLEN LOWE XXX-XX-XXXX true JEFFREY S WRIGHT P00226270 2298837878 2023-11-06 X 2022 2023-04-26 12:10:37Z DEERFIELD-WINDSOR SCHOOL ALLEN LOWE 2500 NOTTINGHAM WAY ALBANY GA 317076677 13182397 false X WWW.DEERFIELDWINDSOR.COM X 1964 GA TO OPERATE A PRIVATE ELEMENTARY AND SECONDARY SCHOOL THAT IS AN INDEPENDENT CO-EDUCATIONAL, NON-SECTARIAN COLLEGE PREPARATORY SCHOOL. 12 12 122 175 0 985056 373088 7293856 7680406 1376703 -403248 35823 42785 9691438 7693031 501435 498225 0 4719798 4947264 0 1589 2214771 2097627 7436004 7543116 2255434 149915 15448543 16330907 4001933 3719320 11446610 12611587 TO OPERATE A PRIVATE ELEMENTARY AND SECONDARY SCHOOL THAT IS AN INDEPENDENT CO-EDUCATIONAL, NON-SECTARIAN COLLEGE PREPARATORY SCHOOL. false false 6191690 498225 7680406 UNITED PARENTS, INC. IS A PRIVATE SCHOOL PROVIDING EDUCATIONAL INSTRUCTION & RELATED ACTIVITIES TO APPROXIMATELY 553 STUDENTS IN PRE-KINDERGARTEN TO GRADE TWELVE. ALL COSTS ARE INCURRED FOR THIS PURPOSE. 6191690 true true false false false false false false false true true false false false true true true false true false false false false false false true false false true true true false false false false false false false false false false false false false false false false false false false true 44 1 true 122 true false false false false false false false false false false false false X 12 12 false false false false false false false true true false false false true true true true true false false false GA X ALLEN LOWE 2294351301 2500 NOTTINGHAM WAY ALBANY GA 317076677 ALLEN LOWE HEADMASTER 60.00 X 200718 0 10499 MEREDITH PENNINGTON DIRECTOR OF 40.00 X 55155 0 1667 BRIAN CHURCH TRUSTEE 2.00 X 0 0 0 STEPHEN DEW CHAIRMAN 2.00 X X 0 0 0 JOANNA HANCOCK TREASURER 2.00 X X 0 0 0 KIMBERLY INLOW TRUSTEE 2.00 X 0 0 0 MARVIN LASTER TRUSTEE 2.00 X 0 0 0 MATT RUSHTON VICE CHAIRMA 2.00 X X 0 0 0 CURT SCOTT TRUSTEE 2.00 X 0 0 0 JONATHAN SISKEY TRUSTEE 2.00 X 0 0 0 CARL WHITE TRUSTEE 2.00 X 0 0 0 JASON WIGGINS TRUSTEE 2.00 X 0 0 0 SMITH WILSON TRUSTEE 2.00 X 0 0 0 DARIN WOOD PAST CHAIRMA 2.00 X X 0 0 0 255873 12166 1 false true false 373088 373088 TUITION REVENUE 611710 7056419 7056419 REGISTRATION FEES 611710 163793 163793 OTHER SCHOOL FEES 611710 140932 140932 EXTENDED DAY INCOME 611710 79457 79457 LEARNING SUPPORT CENTER INCOM 611710 70067 70067 169738 169738 7680406 192701 192701 23700 23700 23700 23700 4866092 5445830 16211 -579738 -16211 -595949 -595949 25100 10226 14874 14874 21310 17099 4211 4211 7693031 7680406 -360463 498225 498225 275591 275591 3762546 3189717 572829 108508 93120 15388 505764 409641 96123 294855 234018 60837 52881 52881 12258 12258 37153 37153 12009 12009 600782 538722 60471 1589 36099 36099 278975 271571 7404 40835 40835 12096 12096 445446 433624 11822 86434 84140 2294 SPORTS EVENTS EXPENSE 203651 203651 DEVELOPMENT EXPENSE 60702 60702 EXTENDED DAY EXPENSE 52103 52103 CAFETERIA EXPENSE 50489 50489 115714 91834 23880 7543116 6191690 1349837 1589 160 110 2720967 3198942 66041 74388 14297 14297 2600 2600 15925060 9342279 6754572 6582781 5365674 5876933 524232 580856 15448543 16330907 652479 690949 2717938 2471335 30227 16346 601289 540690 4001933 3719320 X 10989331 12113370 457279 498217 11446610 12611587 15448543 16330907 149915 1015062 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 457279 46665 5727 498217 532024 -48906 19608 6231 457279 451489 5727 94946 17030 3108 532024 448563 6450 10344 11024 2844 451489 447847 500 26606 23553 2837 448563 0.05460 0.94540 false false 238654 238654 11386495 5970069 5416426 570479 478641 91838 2389251 2219278 169973 1340181 674291 665890 6582781 DEFERRED TUITION REVENUE 540690 540690 X 8501902 1015062 361899 1376961 7124941 69865 498225 568090 7693031 7336925 361899 361899 6975026 69865 498225 568090 7543116 SCHEDULE D, PAGE 2, PART V, LINE 4 PERMANENTLY RESTRICTED FUNDS REPRESENT FUNDS ON DEPOSIT TO PAY UNEMPLOYMENT TAX ON CLAIMS OF TERMINATED EMPLOYEES AS REQUIRED BY THE GEORGIA DEPARTMENT OF LABOR. TEMPORARILY RESTRICTED FUNDS REPRESENT DONOR FUNDS DESIGNATED FOR VARIOUS STUDENT SCHOLARSHIPS AND GRANT INCOME DESIGNATED FOR PRACTICE DEVELOPMENT. SCHEDULE D, PAGE 3, PART X THE SCHOOL IS A NOT-FOR-PROFIT CORPORATION THAT HAS BEEN RECOGNIZED AS TAX-EXEMPT PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE SCHOOL APPLIES ACCOUNTING POLICIES THAT PRESCRIBE WHEN TO RECOGNIZE AND HOW TO MEASURE THE FINANCIAL STATEMENT EFFECTS OF INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON ITS INCOME TAX RETURNS. THESE RULES REQUIRE MANAGEMENT TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY THE RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. BASED ON THAT EVALUATION, THE SCHOOL ONLY RECOGNIZES THE MAXIMUM BENEFIT OF EACH INCOME TAX POSITION THAT IS MORE THAN 50% LIKELY OF BEING SUSTAINED. TO THE EXTENT THAT ALL OR A PORTION OF THE BENEFITS OF AN INCOME TAX POSITION ARE NOT RECOGNIZED, A LIABILITY WOULD BE RECOGNIZED FOR THE UNRECOGNIZED BENEFITS, ALONG WITH ANY INTEREST AND PENALTIES THAT WOULD RESULT FROM DISALLOWANCE OF THE POSITION. SHOULD ANY SUCH PENALTIES AND INTEREST BE INCURRED, THEY WOULD BE RECOGNIZED AS OPERATING EXPENSES. BASED ON THE RESULTS OF MANAGEMENTS EVALUATION, NO LIABILITY IS RECOGNIZED IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION FOR UNRECOGNIZED INCOME TAX POSITIONS. FURTHER, NO INTEREST OR PENALTIES HAVE BEEN ACCRUED OR CHARGED TO EXPENSE AS OF JUNE 30, 2023 AND 2022 OR FOR THE YEARS THEN ENDED. THE SCHOOLS TAX RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES. FOR FEDERAL INCOME TAX PURPOSES, THE TAX RETURNS ESSENTIALLY REMAIN OPEN FOR POSSIBLE EXAMINATION FOR A PERIOD OF THREE YEARS AFTER THE RESPECTIVE FILING DEADLINES OF THOSE RETURNS. SCHEDULE D, PAGE 4, PART XI, LINE 2D BOOKSTORE COST OF GOODS SOLD 17,099 FACULTY DISCOUNTS 344,800 SCHEDULE D, PAGE 4, PART XI, LINE 4B TUITION ASSISTANCE AND SCHOLARSHIPS 498,225 SCHEDULE D, PAGE 4, PART XII, LINE 2D BOOKSTORE COST OF GOODS SOLD 17,099 FACULTY DISCOUNTS 344,800 SCHEDULE D, PAGE 4, PART XII, LINE 4B TUITION ASSISTANCE AND SCHOLARSHIPS 498,225 true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 ALL ADVERTISING THROUGH RADIO, TELEVISION, AND PRINTED MATERIALS AS WELL AS THE SCHOOL'S WEBSITE INCLUDES STATEMENTS WHICH DISCLOSE THAT A RACIAL NON-DISCRIMINATION POLICY IS MAINTAINED BY UNITED PARENTS, INC. false false 25100 10000 226 true 1.00000 25100 10000 226 10226 14874 GA true false false false 1.00000 SHANNA ADERHOLD 2500 NOTTINGHAM WAY ALBANY GA 31707 false SHANNA ADERHOLD PARENTS ASSN CHAIR X false true SCHOLARSHIPS 22 145175 FINANCIAL ASSISTANCE 113 353050 SCHEDULE I, PAGE 1, PART I, LINE 2 STUDENTS WHO MEET SPECIFIED ACADEMIC CRITERIA ARE ELIGIBLE TO APPLY FOR AVAILABLE SCHOLARSHIPS. A COMMITTEE OF FACULTY/STAFF REVIEWS THE APPLICATIONS FOR ELIGIBILITY AND SELECTS THE RECIPIENTS. RECIPIENTS OF SCHOLARSHIPS ARE EXPECTED TO REMAIN IN GOOD ACADEMIC STANDING AND MAINTAIN ACCEPTABLE BEHAVIOR. FUNDS AWARDED ARE APPLIED TO THE STUDENT'S TUITION BILLING ACCOUNT TO BE APPLIED AGAINST TUITION CHARGES. THE FINANCIAL ASSISTANCE PROGRAM IS DESIGNED TO PROVIDE EDUCATIONAL OPPORTUNITIES TO STUDENTS WHOSE FAMILIES MAY NOT BE ABLE TO AFFORD THE FULL COST OF TUITION. IN ORDER TO BE CONSIDERED FOR FINANCIAL ASSISTANCE, FAMILIES MUST SUBMIT THE PARENTS' FINANCIAL STATEMENT TO THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS' SCHOOL AND STUDENT SERVICES (SSS) ALONG WITH THEIR MOST RECENT FEDERAL INCOME TAX FORM. SSS CALCULATES THE AMOUNT OF DEMONSTRATED NEED AND REPORTS THIS TO THE SCHOOL. RECIPIENTS OF FINANCIAL AID ARE EXPECTED TO REMAIN IN GOOD ACADEMIC STANDING AND MAINTAIN ACCEPTABLE BEHAVIOR. FAMILIES RECEIVING FINANCIAL AID MUST MEET ALL SCHOOL-RELATED FINANCIAL OBLIGATIONS. FAILURE TO MEET ANY OF THESE OBLIGATIONS CAN RESULT IN TERMINATION OF THE FINANCIAL AID GRANT. FUNDS AWARDED ARE APPLIED TO THE STUDENT'S TUITION BILLING ACCOUNT TO BE APPLIED AGAINST TUITION CHARGES. X X X false false false false false false false false false ALLEN LOWE HEADMASTER 200718 8820 1679 211217 A DEVELOPMENT AUTHORITY OF DOUGHERTY 582609591 2011-03-01 5000000 REFUNDING/CONSTRUCTION false true false A 2528665 5001211 1211 49683 1450317 3500000 2012 true false true true A false false false false false false false A false false true false true false false false false A false DIFFERENCES IN ISSUE PRICE EXPLANATION DEVELOPMENT AUTHORITY OF DOUGHERTY C PART II, LINE 3 - TOTAL PROCEEDS INCLUDES 1,211 OF INVESTMENT EARNINGS. PURPOSE OF ISSUE DESCRIPTION DEVELOPMENT AUTHORITY OF DOUGHERTY C REFUNDING/CONSTRUCTION ADDITIONAL INFORMATION DEVELOPMENT AUTHORITY OF DOUGHERTY C IN MARCH 2011, THE DEVELOPMENT AUTHORITY OF DOUGHERTY COUNTY, GEORGIA (AUTHORITY) ISSUED REVENUE BONDS, SERIES 2011, IN THE AMOUNT OF 5,000,000 FOR THE PURPOSE OF REDEEMING THE 2001 BONDS AS WELL AS FINANCING THE COSTS OF ACQUIRING, CONSTRUCTING, IMPROVING AND INSTALLING ADDITIONS AND IMPROVEMENTS TO DEERFIELD-WINDSOR SCHOOL WHICH IS OPERATED BY UNITED PARENTS, INC. PURSUANT TO A FACILITIES FINANCING AGREEMENT BETWEEN THE AUTHORITY, UNITED PARENTS, INC., AND SB&T, A DIVISION OF SYNOVUS BANK (BONDHOLDER), THE AUTHORITY AGREED TO LOAN UNITED PARENTS, INC. THE PROCEEDS OF THE BONDS TO ACCOMPLISH THE ABOVE OBJECTIVES. THE AUTHORITY ISSUED A PLEDGE AND ASSIGNMENT, GRANTING A SECURITY INTEREST IN ALL OF THE AUTHORITY'S RIGHT, TITLE AND INTEREST IN THE FACILITIES FINANCING AGREEMENT TO THE BONDHOLDER. THE FACILITIES FINANCING AGREEMENT REQUIRES UNITED PARENTS, INC. TO MAKE ALL OF THE PAYMENTS OF PRINCIPAL AND INTEREST ON THE BONDS AS THEY BECOME DUE. IN ADDITION, UNITED PARENTS, INC. HAS EXECUTED AND DELIVERED AN UNCONDITIONAL GUARANTY AND A NEGATIVE PLEDGE AGREEMENT TO THE BONDHOLDER. FORM 990, PAGE 1, PART I, LINE 6 PARENTS ARE ENCOURAGED TO TAKE AN ACTIVE ROLE IN OUR SCHOOL. ACTIONS SPEAK LOUDER THAN WORDS, AND CHILDREN KNOW THEIR EDUCATION IS IMPORTANT WHEN THEY SEE THEIR PARENTS INVOLVED IN THE LIFE OF THEIR SCHOOL. THE DWS PA (PARENT ASSOCIATION) IS A VIBRANT AND VITAL PART OF THE DEERFIELD-WINDSOR FAMILY. IT PROVIDES A MEANS FOR EFFECTIVE PARENTAL PARTICIPATION IN THE LIFE OF THE SCHOOL THROUGH THE MANY PROGRAMS AND ACTIVITIES IT OVERSEES THROUGHOUT THE SCHOOL YEAR. THE ADOPT-A-FAMILY PROGRAM, BACK-TO-SCHOOL OPEN HOUSE, TEACHER APPRECIATION LUNCHEONS, AND FUNDRAISING EVENTS, SUCH AS THE SPRING AUCTION, ARE ALL SPEARHEADED BY THE PA AND ALL ULTIMATELY WORK TO KEEP OUR SCHOOL AND ITS FAMILIES STRONG AND CONNECTED TO THE MISSION OF EDUCATING CHILDREN IN A SAFE AND ENRICHING ENVIRONMENT. THE DWS BOOSTER CLUB RECOGNIZES THE VALUE OF HAVING ATHLETICS AS AN INTEGRAL PART OF THE DEERFIELD-WINDSOR SCHOOL PROGRAM, AND WORKS TO SUPPORT THE MANY ATHLETIC ACTIVITIES OFFERED ON CAMPUS THROUGHOUT THE YEAR. THE BOOSTER CLUB SELLS VARIOUS SPIRIT WEAR, INCLUDING SHIRTS, HATS, CAR DECALS, UMBRELLAS, AND THE LIKE, AND IS IN CHARGE OF CONCESSIONS AT ALL HOME GAMES, WITH THE PROCEEDS BENEFITING DWS ATHLETICS. THE ANNUAL MAGAZINE SALE IS LAUNCHED SHORTLY AFTER THE START OF SCHOOL IN AUGUST AND RUNS FOR SEVERAL WEEKS, ENDING IN EARLY SEPTEMBER. THE SCHOOL IS ABLE TO KEEP 40-50% OF ALL PROCEEDS FROM THIS FUNDRAISER WHICH GENERATES THOUSANDS OF DOLLARS FOR OUR SCHOOL. FOR THIS FUNDRAISER, VOLUNTEERS HELP COORDINATE THE DISTRIBUTION OF ORDER PACKETS, ADVERTISE AND ENCOURAGE PARTICIPATION, COLLECT AND TALLY ORDERS AND PAYMENTS, AND DISTRIBUTE PRIZES TO TOP STUDENT SALESMEN. ON THE LOWER SCHOOL CAMPUS, PARENTS AND GRANDPARENTS CAN HELP WITH CLASS HOLIDAY PARTIES AND FIELD TRIPS, OR WORK IN THE ART ROOM AND LIBRARY. IN THE CAFETERIA, VOLUNTEERS PROCESS LUNCH VOUCHERS AND GIVE TEACHERS A BREAK FROM THEIR NORMAL SUPERVISORY DUTIES. THE FIELD DAY CELEBRATION THAT HAPPENS TOWARDS THE END OF EACH SCHOOL YEAR IS ANOTHER SPECIAL DWS TRADITION, WHERE VOLUNTEERS HELP OUR CHILDREN ENJOY A GREAT DAY OF FUN, OUTDOOR ACTIVITIES. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED BY THE DIRECTOR OF OPERATIONS AND FINANCE PRIOR TO FILING. SHE PERFORMS A DETAILED REVIEW OF NARRATIVES AND DISCLOSURES AND A CURSORY REVIEW OF FINANCIAL DATA. A COPY OF THE RETURN IS MADE AVAILABLE TO THE INTERNAL AFFAIRS COMMITTEE MEMBERS FOR THEIR REVIEW. FORM 990, PAGE 6, PART VI, LINE 12C POLICY IS REQUIRED TO BE SIGNED ANNUALLY BY EACH TRUSTEE AND EMPLOYEE. THE POLICY IS PART OF EACH EMPLOYEE'S ANNUAL EMPLOYMENT CONTRACT AND HAS TO BE SIGNED FOR THE CONTRACT TO BE VALID. COMPLIANCE IS MONITORED BY MANAGEMENT. IN THE EVENT OF A TRUSTEE CONFLICT OF INTEREST, THE TRUSTEE EXCUSES HIMSELF FROM THE DISCUSSION AND VOTE. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, POLICIES INCLUDING THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST TO THE DIRECTOR OF OPERATIONS AND FINANCE.