2026-02-10T10:17:51-08:00 2025-06-30 582071491 David B Floyd CPA PC 6100 Lake Forrest Drive Ste 430 Atlanta GA 30328 990 2024-07-01 581266732 ST FRANCIS DAY SCHOOL INC STFR 7706418257 9375 WILLEO ROAD ROSWELL GA 30075 JOHN BUCCELLATO CONTROLLER 2026-02-10 true true David B Floyd CPA P01313094 7706506824 2024 2025-03-06 01:10:19Z 9375 WILLEO ROAD ROSWELL GA 30075 17598068 false X WWW.STFRANSCHOOL.COM X 1976 GA A PRIVATE SCHOOL PROVIDING AN EXCEPTIONAL COLLEGE PREPARATORY PROGRAM WITH A SPECIALTY IN LEARNING DISABILITIES. 4 4 229 100 0 704299 541157 15415444 16742032 333491 254168 -235200 20430 16218034 17557787 0 0 12526851 13151088 0 0 6769797 7663265 19296648 20814353 -3078614 -3256566 34704217 31034609 8758383 8344122 25945834 22690487 A PRIVATE SCHOOL PROVIDING AN EXCEPTIONAL COLLEGE PREPARATORY PROGRAM WITH A SPECIALTY IN LEARNING DISABILITIES. false false 18131589 A PRIVATE SCHOOL FOR CHILDREN IN ONE THROUGH TWELVE. PROGRAM INCLUDES A LEARNING DISABILITIES PROGRAM AND A REGULAR EDUCATION PROGRAM. 18131589 true true false false false false false false false false true false false true true true true false true false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 69 0 true 229 true false false false false false false false 0 false false false false false false false X 4 4 false false false false false false false true false false false true true true true true true true false false GA X JOHN BUCCELLATO 7706418257 9375 WILLEO ROAD ROSWELL GA 30075 X JOHN L BUCCELLATO CONTROLLER 40.00 0.00 431671 0 0 DREW L BUCCELLATO CHANCELLOR 40.00 0.00 422627 0 0 COLLETTE A STAAK HEADMASTER 40.00 0.00 162197 0 0 BRAD ETTER HS PRINCIPAL 40.00 0.00 146190 0 0 ANDREW BUCCELLATO IS COORDINATOR 40.00 0.00 130163 0 0 LEONARD A BUCCELLATO PHD PRESIDENT 40.00 0.00 X 0 0 0 MARTIN G QUIRK Director 0.00 0.00 X 0 0 0 KENNETH SPOONER SECRETARY 0.00 0.00 X 0 0 0 JANET BLACK Director 0.00 0.00 X 0 0 0 1292848 5 false true false MITCHELL CONSTRUCTION 1835 OVERLOOK SPRING LANE CUMMING GA 30040 CONSTRUCTION/REPAIRS 146754 STANCIL BUS SERVICE 4143 DOC SAMS RD CUMMING GA 30040 TRANSPORTATION 387209 FORDHAM PSYCHOLOGICAL SERVICES LLC 3530 PIEDMONT RD UNIT 3A ATLANTA GA 30305 STUDENT TESTING 159404 QUIRK & QUIRK LLC 6000 LAKE FORREST DR STE 300 ATLANTA GA 30328 LEGAL SERVICES 164969 4 541157 541157 ACTIVITY FEES & MISC INC 1127249 1127249 REFUNDS -146052 -146052 TUITION & FEES 15760835 15760835 16742032 254173 254173 0 0 0 1495 1500 -5 -5 -5 59211 38781 20430 20430 0 0 0 17557787 16996200 20430 0 0 0 0 1016495 1016495 0 10862091 9893469 968622 435036 270336 164700 0 837466 719237 118229 0 164969 164969 1425 1425 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1221420 1221420 1128294 1128294 SCHOOL SUPPLIES 1153170 1153170 REPAIRS AND MAINT 924985 924985 KITCHEN SUPPLIES 650009 650009 RECREATION SUPPLIES AND EXP 510073 510073 1908920 1660596 248324 20814353 18131589 2682764 0 3740327 542584 9144435 9151097 0 0 0 0 0 0 58744 368190 45272011 26317188 19741179 18954823 8166 9385 0 0 11588 8749 1999778 1999781 34704217 31034609 69029 37514 8226320 7815880 463034 490728 8758383 8344122 X 25945834 22690487 25945834 22690487 34704217 31034609 -3256566 1219 X false true X false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1707595 1707595 32497632 20040932 12456700 6730991 2542864 4188127 3390587 2900216 490371 945206 833176 112030 18954823 INVESTMENT REAL ESTATE 606383 INVESTMENT REAL ESTATE 729568 INVESTMENT-RENTAL REAL ESTATE 663827 Rounding 3 1999781 ACCRUED SALARIES 447093 CREDIT CARD PAYABLE 7795 OTHER CURRENT LIABILITIES 35840 490728 X 19816035 1219 2257029 2258248 17557787 17557787 23071382 2257029 2257029 20814353 20814353 Part X : FIN48 Footnote THE SCHOOL FOLLOWS FASB ACCOUNTING STANDARD CODIFICATION, WHICH PROVIDED GUIDENCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE GUIDENCE PRESCRIBES A RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN AND ALSO PROVIDES GUIDEANCE ON DE-RECOGNITION, CLASSIFICATION, INTERST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. AS OF JUNE 30, 2025, THE SCHOOL HAD NO UNCERTAIN POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE SCHOOL'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ON UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IN THE FINANCIAL STATEMENTS. NO INTEREST OR PENALITES WERE RECORDED DURING THE YEAR ENDED JUNE 30, 2025. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 SCHOLARSHIP INCOME $2218248 FUND RAISING EVENT EXP NETTED $38781 Part XII, Line 2d: Other expenses and losses per audited F/S SCHOLARSHIP EXPENSES $2218248 FUND RAISING EVENT EXP NETTED $38781 true true true true true true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race X false GOLF TOURNAMENT 59211 59211 38781 59211 59211 38781 38781 20430 true X X X false false false false false false false false false COLLETTE A STAAK HEADMASTER 162197 162197 DREW L BUCCELLATO CHANCELLOR 422627 422627 JOHN L BUCCELLATO CONTROLLER 431671 431671 LEONARD BUCCELLATO CHAIRMAN STUDENT CAREER TESTING false MARTIN G QUIRK ESQ BOARD MEMBER LEGAL SERVICES false Schedule L, Part V Supplemental Information A MEMBER OF THE BOARD PROVIDED TESTING SERVICES FOR STUDENTS. THE BOARD MEMBER IS A LICENSED PSYCHOLOGIST AND PROVIDES THESE SERVICES AT OR BELOW MARKET COSTS. AN INDEPENDENT SURVEY IS PERFORMED RELATIVE TO THE PRICING OF THESE SERVICES.A LAW FIRM OF A MEMBER OF THE BOARD PROVIDED LEGAL SERVICES TO THE SCHOOL. THE BOARD MEMBER'S LAW FIRM HAS PROVIDED LEGAL SERVICES TO THE SCHOOL SINCE NEAR ITS INCEPTION AND WAS APPOINTED TO THE BOARD IN THE LAST 5 YEARS. THE BOARD MEMBER FIRM PROVIDES THESE SERVICES AT OR BELOW MARKET RATES DUE TO HIS KNOWLEDGE OF SCHOOL OPERATIONS AND THE SCHOOL HISTORY. AN OUTSIDE LAW FIRM DOES AN ANALYSIS OF THE LEGAL FEES TO ENSURE THAT THEY ARE AT OR BELOW MARKET RATES. Form 990, Part VI, Section A, Line 8b CONTEMPORANEOUS MINUTES ARE MAINTAINED AT ALL BOARD MEETINGS Form 990, Part VI, Section B, Line 11b A copy of the Form 990 is distributed and reviewed during the last board meeting prior to the anticipated filing of the Form 990. Any board concerns are addressed at that time. Form 990, Part VI, Section B, Line 12c THE CONFLICT OF INTEREST POLICY COVERS EMPLOYEES, DIRECTORS, AND OFFICERS. COVERED PERSONS MUST DISCLOSE ANY CONFLICT TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS DETERMINES WHETHER A CONFLICT EXISTS AND REVIEWS ACTUAL CONFLICTS. PERIODIC REVIEW BY THE BOARD OF DIRECTORS ARE ALSO CONDUCTED TO DETERMINE IF ACTUAL CONFLICTS OF INTEREST EXIST. ANY PERSON WITH A CONFLICT OF INTEREST WILL PRESENT THE CONFLICT TO THE BOARD OF DIRECTORS AND THEN THE PERSON WILL LEAVE THE MEETING AND WILL NOT PARTICIPATE IN THE DISCUSSION OF AND THE VOTE ON THE TRANSACTION INVOLVING THE CONFLICT OF INTEREST. Form 990, Part VI, Section B, Line 15a COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS. THE REVIEW INCLUDES EXAMINATION OF COMPARABLE DATA SUCH AS SALARIES FOR SIMILAR POSITIONS IN OTHER ORGANIZATIONS. Form 990, Part VI, Section C, Line 19 COPIES OF THE GOVERNING DOCUMENTS ARE AVAILABLE FOR EXAMINATION BY REQUEST.