2024-02-20T10:45:20-06:00 2023-06-30 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2022-07-01 620475837 THE MCCALLIE SCHOOL % ELIZABETH WILSON MCCA 4236248300 500 DODDS AVENUE CHATTANOOGA TN 37404 WILSON ELIZABETH A CFO 4046248300 2024-05-15 true Elizabeth Wilson 999009999 SABRE J LINAHAN P01372980 4048746244 2024-05-15 3 2022 2023-04-26 12:10:37Z A LEE BURNS III 500 DODDS AVENUE CHATTANOOGA TN 37404 75890404 false X WWW.MCCALLIE.ORG X 1905 TN FOR THE CONDUCT OF A PRIVATE DAY and BOARDING SCHOOL SERVING BOYS IN GRADES 6-12. 24 21 561 500 162788 161788 10184049 8991524 40543266 44139631 28467533 10117584 162094 357561 79356942 63606300 12173153 11641795 0 0 19228257 25118529 0 0 3214285 18871983 20256512 50273393 57016836 29083549 6589464 251954499 266197517 42099266 42611081 209855233 223586436 MCCALLIE IS A PRIVATE SCHOOL WITH STATE-OF-THE-ART FACILITIES NESTLED ON 100 ACRES ON CHATTANOOGA'S MISSIONARY RIDGE. SINCE 1905, MCCALLIE HAS REMAINED COMMITTED TO PROVIDING AN OUTSTANDING COLLEGE PREPARATORY EDUCATION PROGRAM FOR BOYS. false false 49059679 11641795 44161495 MCCALLIE PROVIDED 978 STUDENTS IN 6TH THROUGH 12TH GRADES WITH EDUCATIONAL AND ACADEMIC SERVICES. BOARDING AND DAY STUDENTS PARTICIPATE IN OVER 40 STUDENT-CENTERED ORGANIZATIONS AND AN OUTSTANDING ARRAY OF EXTRA-CURRICULAR ACTIVITIES. THESE INCLUDE NATIONALLY RECOGNIZED PROGRAMS IN ATHLETICS, IN THE ARTS, AND COMMUNITY SERVICE. 49059679 true true false false false false false false true true true true false false true true true false true false true false true false true false false false true true false false false false false false true true true false false false false true false false false true 150 0 true 561 true true true false false false false true true false false false false false false X 24 21 true false false false false false false true true false false true true true true true true true false false TN X ELIZABETH WILSON 4236248300 500 DODDS AVENUE CHATTANOOGA TN 37404 X A LEE BURNS III Head of School 40.0 0.0 X 598702 0 175639 KENNETH A SHOLL Assistant Head of School 40.0 0.0 X 257330 0 20004 STEVEN B HEARN VP for Advancement 40.0 0.0 X 244214 0 32213 Elizabeth A Wilson Chief Financial Officer 40.0 0.0 X 188301 0 48311 Andrew C Hirt Dean of Enrollment Management 40.0 0.0 X 178314 0 32906 Scotty L Jones Middle School Principal 40.0 0.0 X 129587 0 55614 Craig A Ingvalson Director of Strategic Planning 40.0 0.0 X 154653 0 26838 Ralph J Potter Head Football Coach 40.0 0.0 X 150581 0 17380 Robert K Walker Former Head of School 0.0 0.0 X 154653 0 0 Henry L Hopping Upper School Principal 40.0 0.0 X 131519 0 15924 Jamie Baker Director of Marketing and Comm 40.0 0.0 X 115144 0 9614 Benjamin G Brock Trustee 1.0 0.0 X 0 0 0 Stanley M Brock Trustee 1.0 0.0 X 0 0 0 James W Burns Trustee 1.0 0.0 X 0 0 0 Samuel H Campbell IV Trustee 1.0 0.0 X 0 0 0 Kyle W Eiselstein Trustee 1.0 0.0 X 0 0 0 Johnny O Graham Trustee 1.0 0.0 X 0 0 0 E Andrews Grinstead Trustee 1.0 0.0 X 0 0 0 Robert Faucette Huffaker Jr Trustee 1.0 0.0 X 0 0 0 Dr Seong-Joo Jeong Trustee 1.0 0.0 X 0 0 0 Graeme M Keith III Trustee 1.0 0.0 X 0 0 0 James J Keras III Trustee 1.0 0.0 X 0 0 0 Haddon C Kirk Trustee 1.0 0.0 X 0 0 0 Alan L Lebovitz Trustee 1.0 0.0 X 0 0 0 Michael G Mathis Trustee 1.0 0.0 X 0 0 0 Parke S Morris Trustee 1.0 0.0 X 0 0 0 W Allen Morris Trustee 1.0 0.0 X 0 0 0 N Carter Newbold IV Trustee 1.0 0.0 X 0 0 0 Ward Petty Trustee 1.0 0.0 X 0 0 0 Colin M Provine Trustee 1.0 0.0 X 0 0 0 Joseph A Schmissrauter III Trustee 1.0 0.0 X 0 0 0 W Brent Turner Trustee 1.0 0.0 X 0 0 0 Jason W Walker Trustee 1.0 0.0 X 0 0 0 Jack L Webb Jr Trustee 1.0 0.0 X 0 0 0 W Gary Welch Trustee 1.0 0.0 X 0 0 0 2302998 0 434443 20 true true false BLACKBERRY FARM LLC 108 W CHURCH AVE MARYVILLE TN 37801 LODGING 108148 CAMBRIDGE ASSOCIATES LLC PO BOX 412015 BOSTON MA 02241 INVESTMENT ADVISORS 225000 TKC MANAGEMENT SERVICES 5400 CAMERON VALLEY PKWY STE 400 CHARLOTTE NC 28211 PHYSICAL PLANT MGMT 2886581 SODEXO INC AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 DINING SERVICES 2754803 4 126802 8864722 550272 8991524 TUITION AND FEES 611600 44139631 44139631 44139631 2783838 2783838 0 0 138325 138325 0 138325 138325 18833825 11500079 7333746 7333746 125376 7208370 175167 126802 81087 94080 94080 0 0 0 768818 702938 65880 65880 OTHER REVENUE 611710 59276 21864 37412 59276 63606300 44161495 162788 10290493 0 9945740 9945740 1696055 1696055 0 1814116 892781 659413 261922 0 15376428 13887901 347310 1141217 1171561 576556 425853 169152 5572388 4726998 313320 532070 1184036 992384 76680 114972 0 41986 41986 74750 74750 0 0 238090 238090 4486849 3647396 510866 328587 197451 157225 525 39701 549487 372016 78838 98633 0 0 5993436 5266294 481143 245999 1048139 930988 22029 95122 0 0 744145 744145 0 3756583 3380925 338092 37566 541928 314217 212614 15097 INSTRUCTIONAL SUPPLIES 1666547 1536929 61369 68249 DUES AND SUBSCRIPTIONS 350597 251665 38799 60133 TAXES AND LICENSES 230624 161805 67021 1798 ENRICHMENT 215042 215042 120858 106762 10029 4067 57016836 49059679 4742872 3214285 X 13619741 4325397 0 14145045 7764991 6078873 4677940 2027842 0 0 0 0 46609 27622 176474 216757 1807307 2405770 141839499 61846995 72180611 79992504 105658801 113504149 40973751 37560562 0 0 0 0 5048274 5912996 251954499 266197517 2605384 3102686 0 0 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LIMITED PARTNERSHIPS 37560562 F 37560562 0 DEFERRED COMPENSATION 723437 AGENCY FUNDS 95325 LIABILITY FOR PENSION BENEFITS 0 ANNUITY PAYABLE 309920 1128682 X 56201477 4245372 247439 4492811 51708666 226030 11671604 11897634 63606300 42470279 419219 419219 42051060 226030 14739746 14965776 57016836 Part V, Line 4 McCallie's Endowment is intended to provide support to the institution in perpetuity in such categories as need-based and merit-based financial aid and faculty professional development, as well as to provide unrestricted support to the school. PART X, LINE 2 McCallie is recognized as an organization exempt from income taxes under section 501(c)(3) of the Internal Revenue Code (the "Code"). Only unrelated business income, as defined by Section 512(a)(1) of the Code, is subject to income taxes. McCallie's unrelated business income is not significant. McCallie annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions McCallie takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. As of June 30, 2022, McCallie did not recognize liabilities for uncertain tax positions or associated interest and penalties. In general, McCallie is no longer subject to tax examinations for the tax years ended before June 30, 2020. Part XI, Line 2D - Other Revenue on Books but not on Return 17,644 Bad Debt Expense netted with revenue PY 81,087 + Direct Fundraising Expense 148,708 + Inventory - Cost of goods sold -------------------------- 247,439 = Part XI, Line 4B - Other Revenue on Return but not on Books 12,617 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 11,658,987 + FINANCIAL AID GRANTS -------------------------- 11,671,604 = PART XII, LINE 2D - OTHER EXPENSES ON BOOKS BUT NOT ON RETURN 65,749 Investment in Joint Venture 81,087 + Direct Fundraising Expense 123,670 + Bad Debt Expense PY 148,713 + Inventory - Cost of Goods Sold -------------------------- 419,219 = PART XII, LINE 4B - OTHER EXPENSES ON RETURN BUT NOT ON BOOKS 3,080,759 FASB 158 Pension Obligation 11,658,987 + Financial Aid grants -------------------------- 14,739,746 = true true true true true true true false false false false false false false false false false true Schedule E, Part I, Line 3 MCCALLIE PUBLISHES ITS NON-DISCRIMINATION STATEMENT ON ITS PUBLIC WEBSITE. true Central America and the Caribbean Investments 21430364 Central America and the Caribbean Grantmaking TUITION DISCOUNT 331010 East Asia and the Pacific Grantmaking TUITION DISCOUNT 84500 Europe (Including Iceland and Greenland) Grantmaking TUITION DISCOUNT 515500 North America Grantmaking TUITION DISCOUNT 620130 Sub-Saharan Africa Grantmaking TUITION DISCOUNT 144915 Central America and the Caribbean Program Services ADMISSION ACTIVITY 4794 Europe (Including Iceland and Greenland) Program Services ADMISSION ACTIVITY 1855 North America Program Services ADMISSION ACTIVITY 5691 Central America and the Caribbean Program Services ATHLETICS 2952 South America Program Services ATHLETICS 650 North America Program Services ATHLETICS 3817 Sub-Saharan Africa Program Services ATHLETICS 5000 Central America and the Caribbean Program Services STUDENT TRIP 18861 East Asia and the Pacific Program Services STUDENT TRIP 72192 Sub-Saharan Africa Program Services STUDENT TRIP 48012 23290243 23290243 Tuition Discount Europe (Including Iceland and Greenland) 12 515500 tuition disc FMV Tuition Discount Central America and the Caribbean 8 331010 TUITION disc FMV Tuition Discount Sub-Saharan Africa 3 144915 TUITION disc FMV Tuition Discount East Asia and the Pacific 2 84500 TUITION disc FMV Tuition Discount North America 12 620130 Tuition disc FMV true false true true false false Part III, Column C Recipients are chosen based on financial need. PART IV, QUESTION 1 The McCallie School HAD AN OWNERSHIP IN CERTAIN FOREIGN CORPORATIONS (INVESTMENTS) DURING THE TAX YEAR that made transfers to foreign corporations during the year. THE TRANSFER AMOUNT WAS NOT HIGH ENOUGH TO RENDER THE FILING OF FORM 926. PART IV, QUESTION 3 The McCallie School HAD AN OWNERSHIP IN CERTAIN FOREIGN CORPORATIONS (INVESTMENTS) DURING THE TAX YEAR. THE INVESTMENT AMOUNT WAS NOT HIGH ENOUGH TO RENDER THE FILING OF FORM 5471. PART IV, QUESTION 4 The McCallie School (THE ORGANIZATION) IS AN INVESTOR IN ONE OR MORE "PASSIVE FOREIGN INVESTMENT COMPANIES" (PFICS). THE ORGANIZATION DID NOT RECEIVE ANY TAXABLE DISTRIBUTIONS FROM ANY OF THE PFICS DURING THE FISCAL YEAR ENDED MAY 31, 2023. FORM 8621 IS NOT BEING FILED, PURSUANT TO IRS GUIDANCE SET FORTH IN REG. SEC. 1.1291-1(E). ONLINE AUCTION 232516 76502 156014 37350 BASKETBALL TOUR 69453 50300 19153 2805 2315 38616 0 301969 126802 175167 2805 2315 75966 81086 94081 true Merit Scholarships 56 1140840 FMV Tuition Credit Need-Based Financial Aid 438 8676192 FMV Tuition Credit TRIP DISCOUNTS 52 128708 FMV TRIP DISCOUNT Part I, Line 2 Scholarships are applied as discounts. X X X true true X X X X X false true false false false false false true false A LEE BURNS III Head of School 497050 0 47000 0 54652 0 94564 0 83574 0 776840 0 0 0 STEVEN B HEARN VP for Advancement 224214 0 20000 0 0 0 19225 0 21399 0 284838 0 0 0 KENNETH A SHOLL Assistant Head of School 232330 0 25000 0 0 0 12683 0 15850 0 285863 0 0 0 Elizabeth A Wilson Chief Financial Officer 163301 0 25000 0 0 0 15464 0 33740 0 237505 0 0 0 Andrew C Hirt Dean of Enrollment Management 158014 0 20300 0 0 0 14691 0 19362 0 212367 0 0 0 Robert K Walker Former Head of School 154653 0 0 0 0 0 0 0 4465 0 159118 0 0 0 Craig A Ingvalson Director of Strategic Planning 139353 0 15300 0 0 0 12564 0 17224 0 184441 0 0 0 Ralph J Potter Head Football Coach 147781 0 2800 0 0 0 12246 0 7241 0 170068 0 0 0 Scotty L Jones Middle School Principal 124287 0 5300 0 0 0 11265 0 45586 0 186438 0 0 0 Part I, Line 1A AS A CONDITION OF EMPLOYMENT, CERTAIN EMPLOYEES ARE REQUIRED TO LIVE ON CAMPUS IN A RESIDENCE PROVIDED BY THE SCHOOL. CERTAIN EMPLOYEES RECEIVE CLEANING, MAINTENANCE, AND UTILITIES PROVIDED FOR THEIR RESIDENCE AT THE EXPENSE OF THE SCHOOL. The School provides for a social club membership for the headmaster for the transaction of School business. Business use is reimbursed to Headmaster by the School. Part I, Line 4B THE SCHOOL HAS A DEFINED BENEFIT PLAN WHICH WAS FROZEN IN 2005. CERTAIN EMPLOYEES ARE ELIGIBLE TO RECEIVE BENEFITS UNDER THIS PLAN IF THEY MET CERTAIN REQUIREMENTS IN 2005. IN 2014, THE BOARD APPROVED AND BEGAN FUNDING A DEFERRED COMPENSATION PLAN FOR A. LEE BURNS UNDER INTERNAL REVENUE CODE SECTION 457(F). THE PLAN IS FUNDED ANNUALLY AND VESTS TO THE EMPLOYEE OVER A PERIOD OF 20 YEARS. AS THE CONTRIBUTIONS ARE FUNDED, THE FUNDED AMOUNT IS REPORTED AS NON-TAXABLE DEFERRED COMPENSATION ON FORM 990. TAXABLE COMPENSATION IS REPORTED TO THE EMPLOYEE ON FORM W-2 AND ON FORM 990 AS BALANCES IN THE PLAN VEST. THIS PLAN IS IN PLACE TO RETAIN INDIVIDUALS KEY TO THE SUCCESSFUL OPERATIONS OF THE ORGANIZATION. CONTRIBUTIONS FOR THE CALENDAR YEAR TOTALED $50,000 TO THE PLAN. A. LEE BURNS, III ALSO PARTICIPATES IN A 457(B) PLAN. CONTRIBUTIONS FOR THE CALENDAR YEAR TOTALED $20,500 TO THE PLAN. Part I, Line 7 THE SCHOOL PAID PERFORMANCE BONUSES TO CERTAIN MEMBERS OF MANAGEMENT DURING 2022-23. ALI HIRT WIFE OF KEY EMPLOYEE 11300 Salary and Benefits false Callie Sholl-Burns Daughter of key employee 89702 Salary and Benefits false Substantial Contributor SEE SUPPL. INFO BELOW 3066151 Physical Plant Management false PATRICK SHOLL SON OF KEY EMPLOYEE 23145 COMMISSION ON REAL ESTATE TRAN false NELSON EISELSTEIN SON OF TRUSTEE 71193 SALARY AND BENEFITS false PART IV, LINE 3, COLUMN (B) 35% CONTROLLED ENTITY OF SUBSTANTIAL CONTRIBUTOR X 45 428603 FMV X ASSORTED AUCTION ITEMS 179 121669 FMV false true true Part I, Column B Column B reports number of contributions received. Part I, Line 32b The McCallie School uses Benjamin F Edwards & Co as a third party to sell donated stock. FORM 990, PART VI, SECTION A, LINE 2 A. LEE BURNS (OFFICER) AND JAMES W. BURNS (DIRECTOR) - FAMILY RELATIONSHIP FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS MADE AVAILABLE TO THE FULL BOARD OF TRUSTEES FOR THEIR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST FORM IS COMPLETED ANNUALLY BY EACH TRUSTEE AND SENIOR ADMINISTRATOR. POTENTIAL CONFLICTS ARE REVIEWED BY THE AUDIT COMMITTEE. TRUSTEES RECUSE THEMSELVES FROM VOTING ON ANY MATTER WHERE THEY HAVE CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE USES compensation studies in preparation of multi-year contracts and COMPARABILITY INFORMATION PROVIDED BY THE CHIEF FINANCIAL OFFICER on an interim basis IN DETERMINING HEADMASTER COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF DOCUMENTS ARE MAINTAINED BY THE CFO AND PROVIDED UPON REQUEST AS APPROPRIATE. FORM 990, PART X, LINE 15 During 2020, McCallie entered into a joint venture agreement with Girls preparatory school ("GPS") for the design, construction, and operation of a rowing facility consisting of a boathouse and a dock located on the Tennessee River, to be used to accommodate GPSMcCallie's respective crew programs. McCallie accounts for its 50% interest in the JV using the equity method of accounting. As of June 30, 2022 the facility is fully operational. gps IS AN UNRELaTED 501(C)(3) ORGANIZATION. FORM 990, PART XI, LINE 9 3,080,759 FASB 158 PENSION ADJUSTMENT 65,749 - AMORTIZATION OF JOINT VENTURE 12,617 - SPLIT INTEREST AGREEMENT -------------------------- 3,002,393 = FORM 990, PART XII, LINE 2C AUDIT COMMITTEE MEETS ANNUALLY WITH AUDITORS, REVIEWS FINANCIAL STATEMENTS, MAKES ANY RECOMMENDATIONS NECESSARY TO BOARD, AND THE BOARD VOTES TO ACCEPT AUDIT AND/OR APPROVES AUDIT COMMITTEE RECOMMENDATIONS. National Center for the Development of B 500 Dodds Ave Chattanooga TN 37404 813299796 research/shar TN 501(C)(3) 7 NA false Charitable Remainder Trust (3) Investment TN NA Trust false true false false false false false false false false false true false true true false true false false Part II, Line 1, Column G During the year ending June 30, 2016, the National Center for the Development of Boys ("NCDB") was incubated as a program service for the McCallie School, operating to help educators, parents, and mentors learn how to best help boys thrive and learn. The organization has formed into its own nonprofit entity and has been removed as a program service under the school. As of June 30, 2019, NCDB is a controlled section 512(b)(13) organization by McCallie School. Part IV, Line 1, Column C The Charitable Remainder Trusts are Domiciled in Tennessee, Florida, and Colorado.