2024-11-05T12:52:31-05:00 2023-12-31 621578786 RUHLING & ASSOCIATES CPAS 6131 SHALLOWFORD ROAD SUITE 101 CHATTANOOGA TN 37421 990 2023-01-01 620535344 THE LAYMAN FOUNDATION LAYM 4236434080 6131 SHALLOWFORD ROAD SUITE 101 CHATTANOOGA TN 37421 RON OXENTENKO SECRETARY/TREASURER 4236434080 2024-11-05 true true DAVID L RUHLING CPA P00473250 4238928380 2024-11-05 X 2023 2024-10-15 13:58:12Z RON OXENTENKO 303253 false X N/A X 1924 TN PROMOTE/SUPPORT CHRISTIAN EDUCATION WITH WORK STUDY/AGRICULTURAL EMPHASIS. 8 8 0 0 300000 0 426563 251 3000 3002 429563 303253 318044 300000 0 0 0 0 75554 74476 393598 374476 35965 -71223 2480804 2402748 23588 15752 2457216 2386996 PROMOTE/SUPPORT CHRISTIAN EDUCATION WITH WORK STUDY/AGRICULTURAL EMPHASIS. false false 324185 300000 SECONDARY EDUCATION--US-FUNDED VARIOUS CAPITAL PROJECTS, DEBT REDUCTION, OPERATING NEEDS, AND OTHER ASSISTANCE TO PROMOTE/SUPPORT CHRISTIAN EDUCATION. 324185 true true 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 4 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 300000 300000 251 251 OTHER INCOME 3002 3002 3002 303253 3253 300000 300000 7057 7057 20557 20557 7063 7063 PROPERTY TAXES 19708 19708 REPAIRS 7922 7922 STORAGE 6140 6140 PROGRAM EXPS - PINE HILL 2228 2228 3801 1400 2401 374476 324185 50291 0 555017 496039 5921 6323 2417522 533942 1904137 1883580 15729 16806 2480804 2402748 23588 15752 23588 15752 X 2457216 2386996 2457216 2386996 2480804 2402748 -71223 1003 X false false false X X 11 FLETCHER ACADEMY FLETCHER ACADEMY 561432644 2 false 102841 0 LAURELBROOK SANITARIUM & SCHOOL 626047435 2 false 26705 0 RURAL LIFE FOUNDATION DBA HARBERT HILLS ACADEMY 626047468 2 false 36363 0 HERITAGE ACADEMY 621566104 2 false 25568 0 BEACON ACADEMY 474356163 2 false 5681 0 CASTLE VALLEY ACADEMY 237119022 2 false 10795 0 JEFFERSON CHRISTIAN ACADEMY 331059880 2 false 13068 0 OKLAHOMA ACADEMY 936042986 2 false 20455 0 OUACHITA HILLS ACADEMY 942423430 2 false 20455 0 WEIMAR ACADEMY 710671050 2 false 36364 0 HARTLAND DAY ACADEMY 541257935 2 false 1705 0 11 300000 0 false false false false false false false false false false false false false false false true PART I, LINE 11H CASTLE VALLEY ACADEMY 23-7119022 2 10,795 0 JEFFERSON CHRISTIAN ACADEMY 33-1059880 2 13,068 0 OKLAHOMA ACADEMY 93-6042986 2 20,455 0 OUACHITA HILLS ACADEMY 94-2423430 2 20,455 0 WEIMAR ACADEMY 71-0671050 2 36,364 0 HARTLAND DAY ACADEMY 54-1257935 2 1,705 0 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1332870 1332870 960481 533942 426539 124171 124171 1883580 false FLETCHER ACADEMY PO BOX 5440 FLETCHER NC 28732 561432644 3 102841 OPERA/CAP/SCH FDS LAURELBROOK SANITARIUM & SCHOOL 114 CAMPUS DRIVE DAYTON TN 37321 626047435 3 26705 SCHOLARSHIP FUNDS RURAL LIFE FOUNDATION DBA HARBERT 3575 LONESOME PINE ROAD SAVANNAH TN 38372 626047468 3 36363 SCHOLARSHIP FUNDS HERITAGE ACADEMY 23100 CLARKRANGE HIGHWAY MONTEREY TN 38372 621566104 3 25568 SCHOLARSHIP FUNDS BEACON ACADEMY PO BOX 1235 COLLEGEDALE TN 37315 474356163 3 5681 SCHOLARSHIP FUNDS CASTLE VALLEY ACADEMY 320 E CASTLETON RD CASTLE VALLEY UT 84532 237119022 3 10795 SCHOLARSHIP FUNDS JEFFERSON CHRISTIAN ACADEMY 3060 FM728 JEFFERSON TX 75657 331059880 3 13068 SCHOLARSHIP FUNDS OKLAHOMA ACADEMY 6100 ACADEMY LN HARRAH OK 73045 936042986 3 20455 SCHOLARSHIP FUNDS OUACHITA HILLS ACADEMY 46 MADISON WAY AMITY AR 71921 942423430 3 20455 SCHOLARSHIP FUNDS WEIMAR ACADEMY 20601 W PAOLI LN COLFAX CA 95713 710671050 3 36364 SCHOLARSHIP FUNDS 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.