2024-05-14T12:10:59-05:00 2023-06-30 621093134 JOHNSON MURPHEY & WRIGHT PC 301 NORTH MARKET STREET CHATTANOOGA TN 37405 990 2022-07-01 626075837 SKYUKA HALL SKYU 4238779711 PO BOX 8567 CHATTANOOGA TN 37414 TOM JONES CHAIRMAN 4238779711 2024-05-14 1 TOM JONES 999009999 0 MARIANNE HART GREENE CPA P01217461 4237561170 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DR RONALD J YOTHER PO BOX 8567 CHATTANOOGA TN 37414 4556455 0 X WWW.SKYUKAHALL.ORG X 1967 TN TO PROVIDE AN ENVIRONMENT OF INDIVIDUALIZED LEARNING EXPERIENCES. 8 8 43 8 0 0 701763 2409703 2003583 2084323 8135 38796 11000 10880 2724481 4543702 430675 403854 0 0 1328024 1539332 0 0 100002 533900 641645 2292599 2584831 431882 1958871 5587137 11260049 311567 4022037 5275570 7238012 TO PROVIDE AN ENVIRONMENT OF INDIVIDUALIZED LEARNING EXPERIENCES THAT ENABLES STUDENTS TO DEVELOP INTELLECTUALLY, SPIRITUALLY, SOCIALLY, AND PHYSICALLY. 0 0 2329301 403854 2095203 PRIVATE EDUCATIONAL INSTITUTION SERVING LEARNING DISABLED STUDENTS IN THE CHATTANOOGA, TN AREA 2329301 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 43 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X JANET KANERVA KANERVA ACCOUNTING SOLUTIONS LLC 4232405217 7914 MAHAN GAP ROAD OOLTEWAH TN 37363 X TOM JONES CHAIRMAN 0.10 X X 0 0 0 RICK POLLARD VICE CHAIRMAN 0.10 X X 0 0 0 PETER SERODINO TREASURER 0.10 X X 0 0 0 CATHY DORVIL DIRECTOR 0.10 X 0 0 0 DR KEN PITTMAN DIRECTOR 0.10 X 0 0 0 MARC BARCLAY DIRECTOR 0.10 X 0 0 0 JODY SHEA DIRECTOR 0.10 X 0 0 0 KATIE RADEL SECRETARY 0.10 X X 0 0 0 DR RONALD J YOTHER HEAD OF SCHOOL 40.00 X 201578 0 0 201578 0 0 1 0 1 0 0 19700 289979 2100024 2409703 TUITION 611110 2046793 2046793 FEES & SUMMER SCHOOL 611110 37530 37530 2084323 51549 51549 10880 0 10880 10880 10880 12753 -12753 -12753 -12753 4543702 2095203 0 38796 403854 403854 206267 154700 30940 20627 1180495 1079254 51838 49403 14328 13152 1075 101 37035 30954 3215 2866 101207 91279 5508 4420 7191 7191 28043 28043 7345 7345 19744 19744 21974 19565 1305 1104 294606 261908 17797 14901 7130 6157 446 527 5167 5167 94527 94481 25 21 62823 55937 3730 3156 17216 12244 4316 656 SCHOOL BOOKS & SUPPLIES 51572 51572 DUES, FEES & LICENSES 9997 9898 99 TEACHER REMISSION 8263 8263 FUNDRAISING 2220 2220 3827 3827 2584831 2329301 155528 100002 1254915 649306 16351 876558 642000 655783 9394 12587 38219 46378 8465831 286003 2742152 8179828 884106 837309 2300 5587137 11260049 205849 227138 93709 145494 3000000 8404 12009 641001 311567 4022037 X 5114290 7238012 161280 0 5275570 7238012 5587137 11260049 1958871 3571 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7313655 7313655 5104 1276 3828 431518 264560 166958 715554 20167 695387 8179828 ISHARES SHORT TREASURY BONDS 162914 F ISHARES 1-3 YEAR TREASURY BONDS 214862 F VANGUARD SHORT TERM BONDS 37830 F US TREASURY 413267 F PIMCO ENHANCED 8436 F 837309 CAPITAL LEASE OBLIGATION 641001 641001 X 4143419 3571 3571 4139848 403854 403854 4543702 2180977 0 2180977 403854 403854 2584831 PART X, LINE 2: THE ENTITY ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A MORE LIKELY THAN NOT THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER EXAMINATION BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFITS ARE ESTIMATED BASED ON THE CUMULATIVE PROBABILITY ASSESSMENT THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. TAX POSITIONS FOR THE ENTITY INCLUDE, BUT ARE NOT LIMITED TO, THE TAX-EXEMPT STATUS AND DETERMINATION OF WHETHER INCOME IS SUBJECT TO UNRELATED BUSINESS INCOME TAX. BASED ON ITS EVALUATION, THE ENTITY HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ENTITY'S EVALUATION WAS PERFORMED FOR THE TAX YEARS ENDED JUNE 30, 2020 THROUGH JUNE 30, 2023, FOR FEDERAL INCOME TAX, THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR JURISDICTIONS AS OF JUNE 30, 2023. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNTS AND FINANCIAL AID NETTED AGAINST REVENUE 403,854. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNTS & FINANCIAL AID NETTED AGAINST REVENUE 403,854. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 TUITION DISCOUNTS & FINANCIAL AID 63 403854 NEED BASED TUITIION CREDITS PART 1, LINE 2 - MONITORING PROCEDURES APPLICATIONS FOR FINANCIAL AID ARE SUBMITTED AS PART OF THE ENROLLMENT APPLICATION PROCESS. FINANCIAL AID IS AWARDED ON A NEEDS BASIS AND IS INCLUDED IN THE ENROLLMENT AGREEMENTS. FINANCIAL AID MAY ONLY BE USED TO REDUCE MONTHLY TUITION PAYMENTS. X 0 0 0 0 0 0 0 0 0 DR RONALD J YOTHER HEAD OF SCHOOL 201578 0 0 0 0 0 0 0 0 0 201578 0 0 0 PART I, LINE 3 COMPENSATION OF THE HEAD OF SCHOOL IS SUBJECT TO BOARD APPROVAL AFTER THE EXECUTIVE COMMITTEE MAKES RECOMMENDATIONS TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM AND SUBMITTED TO EACH BOARD MEMBER VIA EMAIL FOR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER SIGNS A CONFLICT OF INTEREST POLICY ANNUALLY AND IF ACTION ARISES IT IS BROUGHT BEFORE THE BOARD AND REVIEWED. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION OF THE HEAD OF THE SCHOOL IS SUBJECT TO BOARD APPROVAL AFTER THE EXECUTIVE COMMITTEE MAKES RECOMMENDATIONS TO THE BOARD. DIRECTORS SERVE WITH NO COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS OPEN TO PUBLIC INSPECTION ARE AVAILABLE UPON REQUEST. FORM 992, PART XII, LINE 2C THE PROCESS OF SELECTING AN INDEPENDENT AUDITOR AND OVERSEEING THE AUDIT HAS NOT CHANGED FROM THE PRIOR YEAR.