2025-01-31T12:16:03-08:00 2024-06-30 521861549 ANDERSON DAVIS & ASSOCIATES CPA PA 1406 B SOUTH CRAIN HWY 204 GLEN BURNIE MD 21061 990 2023-07-01 521937967 ROCKBRIDGE ACADEMY INC ROCK 4109231171 680 EVERGREEN RD CROWNSVILLE MD 21032 ROY GRIFFITH HEADMASTER 4109231171 2024-12-12 true true Michael C Davis CPA P00066528 4107662645 2023 2025-03-06 01:10:19Z ROY GRIFFITH 680 EVERGREEN ROAD CROWNSVILLE MD 21032 7098448 false X WWW.ROCKBRIDGE.ORG X 1996 MD CLASSICAL CHRISTIAN SCHOOL EDUCATING CHILDREN FROM JUNIOR KINDERGARTEN THROUGH GRADE TWELVE 7 7 160 10 0 0 148537 215558 5042059 5872215 60548 83015 161431 927660 5412575 7098448 0 0 3608584 4012508 0 5650 1838323 2117319 5446907 6129827 -34332 968621 9766897 10847440 5598646 5710568 4168251 5136872 CLASSICAL CHRISTIAN SCHOOL EDUCATING CHILDREN FROM JUNIOR KINDERGARTEN THROUGH GRADE TWELVE false false 4387716 0 5880145 OPERATION OF A SCHOOL THAT CLOSELY ADHERES TO THE STATEMENT OF FAITH AND PURPOSE. 4387716 true true false false false false false false false false true false false true true false true false true false false false false false true 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 false true 34 0 true 160 true false false false false false true true false false false false false false false false false false false X 7 7 false false false false true true false true true false false true true true true true true true true false MD X X AMY RAMSEY 4109231171 690 EVERGREEN ROAD CROWNSVILLE MD 21032 ROY GRIFFITH HEADMASTER 40.00 X 108604 0 25876 STEPHEN KAISS VICE CHAIRMAN 10.00 X X 0 0 0 KEN TROVATO CHAIRMAN 10.00 X X 0 0 0 JUSTIN HORST SECRETARY 10.00 X 0 0 0 GREG SCHRADER DIRECTOR 10.00 X 0 0 0 EDWARD ATSINGER DIRECTOR 10.00 X 0 0 0 STAN SMITH DIRECTOR 10.00 X 0 0 0 HEIDI STEVENS DIRECTOR 10.00 X 0 0 0 108604 0 25876 1 false false false 54876 160682 9601 215558 TUITION & FEES 611110 5518672 0 0 SCHOOL ACTIVITIES 611110 300142 0 0 CONFERENCES/SCHOOL STORE 611110 36987 0 0 MISCELLANEOUS 611699 16414 0 0 5872215 79062 0 79062 7930 7930 7930 7930 0 3953 0 3953 3953 3953 0 0 54876 ERTC REBATE 900099 778730 778730 0 0 SECURITY GRANT 900099 141000 141000 0 0 919730 7098448 6803828 0 79062 152525 18303 134222 0 3130467 2157794 972673 0 486078 361904 124174 0 243438 162477 80961 0 44152 35827 8325 0 218535 176370 42165 0 483859 333862 149997 0 51628 35623 16005 0 FACILITIES EXPENSE 401769 299820 101949 0 GRAND TOUR 361058 361058 0 0 CURRICULUM 129446 129446 0 0 ATHLETICS 91389 91389 0 0 335483 223843 105990 5650 6129827 4387716 1736461 5650 1761708 2585420 41007 44405 53065 170268 19852 75697 9696764 2038257 7890815 7658507 450 313143 9766897 10847440 178471 170536 550244 496477 4869931 5043555 5598646 5710568 X 4147187 5097492 21064 39380 4168251 5136872 9766897 10847440 968621 X false true X true false X 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 908060 908060 6683243 1415979 5267264 1479120 305607 1173513 626341 316671 309670 7658507 DEPOSITS 200 RIGHT OF USE ASSET 312943 313143 FINANCE LEASE- CURRENT PORTION 65927 NOTE PAYABLE - CURRENT 119000 FINANCE LEASE- LONG TERM 250094 BONDS PAYABLE 4608534 5043555 7094495 -3953 -3953 7098448 7098448 6129827 6129827 6129827 Pt XI, Line 2d For tax return presentation, loss on the sale of investments and gain on disposal of assets of $3,953 was included in the revenue section of the tax return instead of other gains on the audited financial statements. Pt V, Line 4 The School adopted the recommendations of the Financial Accounting Standards Board (FASB) in its Accounting Standards Codification (ASC) for Accounting of Uncertainty in Income Taxes without any material effect to the financial statements. These recommendations clarify the accounting for uncertainty in income taxes by prescribing the recognition threshold a tax position is required to meet before being recognized in the financial statements. They also provide guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The School has analyzed tax positions taken for filing with the Internal Revenue Service and all state jurisdictions where it operates. Management believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse affect on the Schools financial condition, results of operations or cash flows. Accordingly, the School has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions for the years ended June 30, 2024 and 2023. With few exceptions, the School is no longer subject to U.S. Federal, state or local tax examinations by tax authorities for years beginning before July 1, 2020. true true true true true true true false false false false false false false false false false true Line 3 THE SCHOOL ADVERTISES ALL YEAR IN LOCAL PUBLICATIONS. THE NONDISCIMINATORY POLICY IS INCLUDED IN THAT ADVERTISING. THE SCHOOL ADVERTISES ALL YEAR IN LOCAL PUBLICATIONS. THE NONDISCRIMINATORY POLICY IS INCLUDED IN THAT ADVERTISING. SILENT AUCTION 54876 28618 26258 9000 4887 54876 28618 26258 9000 4887 13887 12371 A MD HEALTH & HIGHER EDUCATION FACILITIES 520936091 000000000 2019-01-16 5250000 ACQUIRE EVERGREEN CAMPUS false false false B MD HEALTH & HIGHER EDUCATION FACILITIES 520936091 000000000 2019-01-16 2000000 ACQUIRE EVERGREEN CAMPUS false false false A 0 B 2000000 false false false Pt VI, Line 11b THE FORM 990 HAS BEEN E-MAILED TO ALL BOARD MEMBERS WHO HAVE ACKNOWLEDGED THEIR REVIEW BY RETURN EMAIL. Pt VI, Line 12c 1ST BOARD MEETING OF THE YEAR, THE POLICY IS REVIEWED AND DISCLOSURES ARE SIGNED. Pt VI, Line 15b THE BOARD USES COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION. Pt VI, Line 19 FORMS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AND THROUGH GUIDESTAR WEBSITE. Pt VI, Line 6 ALL PARENTS, FACULTY, AND BOARD MEMBERS ARE MEMBERS OF THE ROCKBRIDGE ASSOCIATION. Pt VI, Line 7a ALL MEMBERS OF THE ASSOCIATION HAVE ONE VOTE PER FAMILY TO ELECT 3 OF THE MEMBERS TO THE BOARD. Pt VI, Line 15a THE BOARD USES COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION.