2026-05-11T15:42:19-05:00 2025-06-30 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2024-07-01 231370506 THE SWAIN SCHOOL SWAI 6108684744 HEAD OF SCHOOL 7 EAST MARKET STREET BETHLEHEM PA 18018 ADRIANNE FINLEY ODELL HEAD OF SCHOOL 6108684744 2026-03-21 1 1 MELISSA A GRUBE CPA P00102173 6104357489 2026-03-21 2024 2025-03-06 01:10:19Z ADRIANNE FINLEY ODELL HEAD OF SCHOOL 7 EAST MARKET STREET BETHLEHEM PA 18018 0 0 X WWW.MORAVIANACADEMY.ORG X 1929 PA TO SUPPORT MORAVIAN ACADEMY THROUGH MANAGEMENT, ADMINISTRATION, INVESTMENT, AND DISPOSITION OF ENDOWMENT, RESTRICTED FUNDS, AND OTHER ASSETS IN ITS POSSESSION. 6 6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 THE SWAIN SCHOOL SUPPORTS THE OPERATIONS AND ACTIVITIES OF MORAVIAN ACADEMY. 0 0 THE SWAIN SCHOOL SUPPORTS THE OPERATIONS AND ACTIVITIES OF MORAVIAN ACADEMY. 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X CFOO 6108684744 11 WEST MARKET STREET BETHLEHEM PA 18018 LORI SCHOENEMAN CHAIR 2.00 X X 0 0 0 CHRISTIAN RICE VICE CHAIR 2.00 X X 0 0 0 MATTHEW MCQUEEN TREASURER 2.00 X X 0 0 0 AMY AHART SECRETARY 2.00 X X 0 0 0 CHARLES NIFONG TRUSTEE 2.00 X 0 0 0 JOSEPH LANDRIGAN TRUSTEE 2.00 X 0 0 0 ADRIANNE FINLEY ODELL HEAD OF SCHOOL 0.00 40.00 X 0 408844 29000 MATTHEW PIROLLO CHIEF FINANCIAL AND OPERAT 0.00 40.00 X 0 133000 14378 0 541844 43378 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 0 0 0 X X 0 1 X 1 0 X X 1 MORAVIAN ACADEMY 240829838 2 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 X PART X, LINE 2: THE SCHOOL IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE SCHOOL EVALUATES UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB 740-10. IT BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITION TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS AND ACCORDINGLY, HAD NO MATERIAL UNRECOGNIZED TAX BENEFITS OR ACCRUED INTEREST OR PENALTIES. THE ORGANIZATION HAS FILED FORM 990 INCOME TAX RETURNS WITH THE UNITED STATES INTERNAL REVENUE SERVICE. X X 0 0 0 0 0 0 0 0 0 ADRIANNE FINLEY ODELL HEAD OF SCHOOL 0 408844 0 0 0 0 0 0 0 29000 0 437844 0 0 FORM 990 PART V LINE 2A UNDER THE AGREEMENT OF THE 2020 MERGER BETWEEN THE SWAIN SCHOOL AND MORAVIAN ACADEMY, ALL ASSETS AND LIABILITIES ARE UNDER THE SINGLE MORAVIAN ACADEMY ENTITY, INCLUDING THE BANK LOAN IN THE EIN OF THE SWAIN SCHOOL. FORM 990, PART VI, SECTION B, LINE 11B THE IRS FORM 990, INCLUDING ALL REQUIRED SCHEDULES, IS REVIEWED BY MORAVIAN ACADEMY'S AUDIT COMMITTEE. THE AUDIT COMMITTEE MAKES THE FULL 990 AVAILABLE TO ALL MEMBERS OF THE BOARD OF TRUSTEES PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES ARE REQUIRED TO SIGN A "CONFLICT OF INTEREST" STATEMENT AND ACKNOWLEDGE ANY POTENTIAL CONFLICTS AT THAT TIME OR IF AND WHEN A CONFLICT SHOULD ARISE IN THE FUTURE. THE GOVERNANCE COMMITTEE MONITORS THAT THE STATEMENT HAS BEEN OBTAINED. THE SCHOOL'S EMPLOYEE HANDBOOK AND EMPLOYMENT AGREEMENTS ADDRESS CONFLICTS OF INTEREST FOR EMPLOYEES FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD DETERMINES THE HEAD OF SCHOOL'S SALARY FOR UPCOMING CONTRACT BASING THE DECISION ON FINANCES, BENCHMARKING WITH SIMILAR SIZED SCHOOLS AND PERFORMANCE FACTORS. FOR OTHER EMPLOYEES, AN ANNUAL BUDGET IS APPROVED BY THE BOARD WHICH INCLUDES DEDICATED LINES FOR SALARIES AND BENEFITS. SALARIES ARE BENCHMARKED WITH DATA FROM OTHER COMPARABLE SCHOOLS UTILIZING DATA FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS AND OTHER KEY SOURCES. FORM 990, PART VI, SECTION C, LINE 18 THE SCHOOL'S FORM 990 IS AVAILABLE ON GUIDESTAR AND UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST, WHEN APPROPRIATE. FORM 990, PART XII, LINE 2C THE OVERSIGHT PROCESS AND THE SELECTION PROCESS USED BY THE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THAT OF THE PRIOR YEAR. MORAVIAN ACADEMY 7 EAST MARKET STREET BETHLEHEM PA 18018 240829838 SCHOOL PA 501(C)(3) LINE 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0