2023-10-05T16:43:18-04:00 2022-12-31 621578786 RUHLING & ASSOCIATES CPAS 6131 SHALLOWFORD ROAD SUITE 101 CHATTANOOGA TN 37421 990 2022-01-01 620535344 THE LAYMAN FOUNDATION LAYM 4236434080 6131 SHALLOWFORD ROAD SUITE 101 CHATTANOOGA TN 37421 RON OXENTENKO SECRETARY/TREASURER 4236434080 2023-10-05 true RON OXENTENKO 999009999 true DAVID L RUHLING CPA P00473250 4238928380 2023-10-05 X 2022 2023-04-26 12:10:37Z RON OXENTENKO 498365 false X N/A X 1924 TN PROMOTE/SUPPORT CHRISTIAN EDUCATION WITH WORK STUDY/AGRICULTURAL EMPHASIS. 8 8 0 0 150000 0 0 445669 426563 -68874 3000 526795 429563 450001 318044 0 0 0 0 72998 75554 522999 393598 3796 35965 2463873 2480804 41137 23588 2422736 2457216 PROMOTE/SUPPORT CHRISTIAN EDUCATION WITH WORK STUDY/AGRICULTURAL EMPHASIS. false false 353330 318044 SECONDARY EDUCATION--US-FUNDED VARIOUS CAPITAL PROJECTS, DEBT REDUCTION, OPERATING NEEDS, AND OTHER ASSISTANCE TO PROMOTE/SUPPORT CHRISTIAN EDUCATION. 353330 true false false false false false false false false false true false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false true 3 0 false 0 false false false false false false false false false false false false false false X 8 8 false false false false false false false true true false false false false false false false false false X DAVID RUHLING CPA 4238928380 6131 SHALLOWFORD RD 101 CHATTANOOGA TN 37421 X STEVE DICKMAN PRESIDENT X X 0 0 0 CHESTER CLARK VICE PRESIDE X X 0 0 0 RON OXENTENKO SECRETARY/TR X X 0 0 0 ROBERT D ZOLLINGER BOARD MEMBER X 0 0 0 ALBERT DITTES BOARD MEMBER X 0 0 0 CHARLENE RODMAN BOARD MEMBER X 0 0 0 WANDA SARR BOARD MEMBER X 0 0 0 JESSE ZWICKER BOARD MEMBER X 0 0 0 false false false X 365 365 495000 68802 426198 426198 426198 OTHER INCOME 3000 3000 3000 429563 429563 318044 318044 10134 10134 33196 33196 1796 1796 PROPERTY TAXES 19065 19065 STORAGE 6420 6420 PROGRAM EXPS - PINE HILL 2090 2090 TELEPHONE EXPENSE 909 909 1944 1944 393598 353330 40268 0 455502 555017 664 5921 2417522 513385 1990628 1904137 17079 15729 2463873 2480804 19300 23588 21837 41137 23588 X 2422736 2457216 2422736 2457216 2463873 2480804 35965 -1485 X false false false X X 1 FLETCHER ACADEMY FLETCHER ACADEMY 561432644 2 false 318044 0 1 318044 0 false false false false false false false false false false false false false false false true PART IV, SECTION A, LINE 1 THE RELATIONSHIP IS ONE THAT IS HISTORIC AND CONTINUING. THIS ENTITY OWNS TITLE TO SEVERAL PIECES OF PROPERTY THAT HAVE SECONDARY EDUCATION CAMPUSES OPERATED BY SEPARATE NON-PROFIT ORGANIZATIONS. MANY OF THE BOARD MEMBERS OF THIS ORGANIZATION ARE ON THE BOARD OF THE SEPARATE ORGANIZATIONS AND HAVE INFLUENCE OVER THEM BY VIRTUE OF OWNING THE LAND AND BEING ON THEIR BOARD. 1332870 1332870 960481 513385 447096 124171 124171 1904137 false FLETCHER ACADEMY PO BOX 5440 FLETCHER NC 28732 561432644 3 318044 OPERA/CAP/SCH FDS FORM 990, PAGE 6, PART VI, LINE 11B OFFICER'S REVIEW 990 PRIOR TO SIGNING AND MAILING IN TO IRS. FORM 990, PAGE 6, PART VI, LINE 19 FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THEY ARE KEPT AT BOTH THE CPA'S OFFICE AS WELL AS THE ORGANIZATION'S OFFICE AND ARE DISTRIBUTED TO BOARD MEMBERS AS WELL AS THE PUBLIC WHEN REQUESTED. FORM 990, PART VIII LINE 7 - GAIN THIS GAIN IS THE RESULT OF THE ORGANIZATION SELLING LAND (4973 LA COLLINA WAY) FOR A GAIN.