2026-07-16T07:21:22-05:00 2025-06-30 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2024-07-01 581091170 The Children's School % HANA MILLER CHIL 4048736985 345 Tenth Street NE Atlanta GA 30309 HANA MILLER BUSNIESS MANAGER 4048736985 2026-07-15 true true SABRE J LINAHAN P01372980 4048746244 2026-07-15 2024 2025-03-06 01:10:19Z X HANA MILLER 345 Tenth Street NE Atlanta GA 30309 12172970 false X wwww.tcsatl.org X 1970 GA THE MISSION OF THE CHILDREN'S SCHOOL IS TO ENRICH MINDS AND INSPIRE DREAMS. 18 16 133 150 0 248992 302128 10408240 9826141 369285 366225 0 27132 11026517 10521626 1276375 1271171 0 0 7513854 7161468 0 0 186132 3354845 3168626 12145074 11601265 -1118557 -1079639 20275101 19665642 9682271 8521119 10592830 11144523 X THE MISSION OF THE CHILDREN'S SCHOOL IS TO ENRICH MINDS AND INSPIRE DREAMS. THE CHILDREN'S SCHOOL IS A PROGRESSIVE ELEMENTARY SCHOOL SERVING STUDENTS FROM AGE 3 THROUGH EIGHTH GRADE IN A DIVERSE COMMUNITY IN MIDTOWN ATLANTA. GROUNDED IN PRINCIPLES OF EXCELLENCE, INNOVATION AND PLAY, THE CHILDREN'S SCHOOL GRADUATES PASSION-DRIVEN YOUNG ADULTS WHO LEAD LIVES OF PURPOSE IN AN INTERCONNECTED WORLD. false false 7122678 1271171 8502383 ELEMENTARY SCHOOL EDUCATION SERVICES PROVIDED TO 326 STUDENTS FROM AGE 3 - GRADE 8 FOR 171 INSTRUCTIONAL DAYS. THE CHILDREN'S SCHOOL'S CURRICULUM STRIVES TO INSTILL IN EACH CHILD THE CONFIDENCE TO TAKE RESPONSIBILITY FOR THEIR EDUCATION AT AN EARLY AGE. WE INCORPORATE A HANDS-ON APPROACH TO LEARNING, ENCOURAGING CREATIVITY AND SELF-RELIANCE. SCHOLASTIC RECORDS PROVE STUDENTS REALIZE NOT ONLY ACADEMIC POTENTIAL BUT ALSO STRENGTHENED SELF-IMAGE, EMOTIONAL SKILLS AND LIFELONG LEARNING SKILLS. 912253 749840 THE EXTENDED DAY AND SUMMER LEARNING PROGRAM (EDSL) INCLUDES DISCOVERY & EPIC OPEN UNTIL 6 PM EACH SCHOOL DAY, SERVING196 STUDENTS; AN ENRICHMENT PROGRAM, OFFERING OVER12CLASSES SERVING97 STUDENTS; A VIBRANT PERFORMING ARTS PROGRAM, WITH CHORUS, BAND, TCS PLAYERS, AND JR. PLAYERS SERVING64STUDENTS IN4CLASSES; AND ATHLETIC PROGRAMS SERVING102STUDENTS IN7SPORTS. 823111 194549 THE LEARNING STRATEGIES AND ACADEMIC SUPPORT SERVICES PROGRAM PROVIDES ESSENTIAL ACADEMIC SUPPORT THROUGH EXECUTIVE FUNCTIONING COACHING, OCCUPATIONAL THERAPY, SPEECH-LANGUAGE PATHOLOGY (SLP) SERVICES, AND LITERACY SUPPORT. LSASS SERVES 77 STUDENTS FROM 3 YEARS OLD TO 8TH GRADE. OUR SPECIALISTS OFFER ONE-ON-ONE SESSIONS, SMALL GROUP INSTRUCTION, AND COLLABORATE WITH CLASSROOM TEACHERS TO ENSURE ALL STUDENTS HAVE ACCESS TO NECESSARY LEARNING MATERIALS. ADDITIONALLY, THEY PLAY A KEY ROLE IN FACILITATING DIGITAL ASSESSMENTS AND IMPLEMENTING LEARNING ACCOMMODATIONS TO MEET DIVERSE STUDENT NEEDS. BY INTEGRATING THESE SERVICES, WE STRIVE TO CREATE AN INCLUSIVE AND SUPPORTIVE EDUCATIONAL ENVIRONMENT. OUR COMMITMENT TO PERSONALIZED LEARNING ENSURES THAT EVERY STUDENT RECEIVES THE TOOLS AND STRATEGIES NEEDED FOR ACADEMIC SUCCESS. 153847 379369 SEE SCH O 153847 379369 9011889 true true false false false false false false false true true false false false true true false true true false false false false false true false false false true true false false false false true false false false false false false false false false false false false true 36 0 true 133 true false false false false false true true false false false false false false X 18 16 false false false false false false false true true false false true true true true true true true true false GA X HANA MILLER 4048736985 345 TENTH STREET NE Atlanta GA 30309 X Roslyn Benjamin HEAD OF SCHOOL 40.0 0.0 X 264256 0 45474 Erika Ellison ASSISTANT HEAD OF SCHOOL 40.0 0.0 X 157845 0 9454 Elena Jaime DIRECTOR OF LOWER SCHOOL 40.0 0.0 X 115721 0 37926 Pauline Jennett DIRECTOR OF ENROLLMENT 40.0 0.0 X 121885 0 14031 Joseph Ryder Director of Upper School 40.0 0.0 X 111267 0 22518 Kathleen Cole DIRECTOR OF HUMAN RESOURCES 40.0 0.0 X 106297 0 20203 Christy Robinson DIRECTOR OF EXTENDED DAY AND S 40.0 0.0 X 107774 0 12849 Fabienne Lauture SECRETARY 1.0 0.0 X 0 0 0 Latresa McLawhorn Ryan BOARD MEMBER 1.0 0.0 X 0 0 0 Kerri Murphy BOARD MEMBER 1.0 0.0 X 0 0 0 Kate Nazzaro BOARD MEMBER 1.0 0.0 X 0 0 0 Hope Paga BOARD MEMBER 1.0 0.0 X 0 0 0 Tamara Pearson BOARD MEMBER 1.0 0.0 X 0 0 0 Sarah Scalia TREASURER/CHAIR 1.0 0.0 X 0 0 0 David Abusch-Madger BOARD MEMBER 1.0 0.0 X 0 0 0 Christy Browne BOARD/TRESURER 1.0 0.0 X 0 0 0 Vipul Kapadia BOARD MEMBER 1.0 0.0 X 0 0 0 Demark Liggins BOARD MEMBER 1.0 0.0 X 0 0 0 Josh Shepard BOARD MEMBER 1.0 0.0 X 0 0 0 Mikal Bennett BOARD MEMBER 1.0 0.0 X 0 0 0 Catherine Covington BOARD MEMBER 1.0 0.0 X 0 0 0 Cady Farris BOARD MEMBER 1.0 0.0 X 0 0 0 John Lanier BOARD MEMBER 1.0 0.0 X 0 0 0 Sara Shockley BOARD MEMBER 1.0 0.0 X 0 0 0 Sadie Talmadge BOARD MEMBER 1.0 0.0 X 0 0 0 985045 0 162455 10 false true false TECHNICAL MANAGEMENT SERVICES 515 CARTER RD GRIFFIN GA 30224 FACILITIES MGMT 266191 Innovative Network Systems Inc 1396 Bells Ferry Road MARIETTA GA 30066 IT SERVICES 120994 2 11950 290178 302128 TUITION 8726160 8726160 DISCOVERY PROGRAM AND CAMP 1099981 1099981 9826141 84619 84619 0 0 0 0 0 1923407 1641801 281606 281606 281606 36675 11950 9543 27132 27132 0 0 0 0 0 0 0 10521626 9826141 393357 0 1271171 1271171 0 0 503154 399654 97310 6190 0 5350264 4249703 1034741 65820 238758 186478 42801 9479 648891 490964 134684 23243 420401 304307 107749 8345 0 39489 39489 52000 52000 0 0 21055 21055 383038 135867 247171 0 55943 8280 47663 319110 188896 130214 186068 141314 44754 0 808128 628198 179930 23420 23072 348 0 0 73394 55631 17763 0 643363 488956 154407 219364 176013 43351 SCHOOL ACTIVITIES 202653 180690 7531 14432 MATERIALS & SUPPLIES 49947 37960 11987 0 PROFESSIONAL DEVELOPMENT 45072 26101 10940 8031 BAD DEBT (TUITION) 13186 3165 10021 0 33396 23749 6718 2929 11601265 9011889 2403244 186132 X 1068468 1317592 220086 90053 116749 86613 5824948 4785628 0 0 0 0 0 0 0 0 76727 100594 20378787 10293211 8992265 10085576 3975858 3199586 0 0 0 0 0 0 0 0 20275101 19665642 915435 1021182 0 0 6844423 5690562 0 0 0 0 0 0 1248333 1166783 0 0 674080 642592 9682271 8521119 X 9997348 10396391 595482 748132 10592830 11144523 20275101 19665642 X -1079639 88949 1542383 X X false true X true false X 1326023 312728 319369 248992 302128 2509240 0 0 1326023 312728 319369 248992 302128 2509240 230814 2278426 31580 53502 86075 94787 84619 350563 0 0 0 2859803 49552001 0.79671 0.81845 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4195944 19404 374291 1300000 3289639 3885493 512154 201703 4195944 3554363 21387 309743 3885493 4133224 21279 -600140 3554363 3348803 55259 729162 4133224 0.78020 0.14240 0.07740 false false 895350 895350 9415642 6261849 3153793 8317033 2620428 5696605 1334846 1109058 225788 415916 301876 114040 10085576 0 OTHER LIABILITIES 642592 642592 X 9445669 88949 88949 9356720 21055 1143851 1164906 10521626 10436359 10436359 21055 1143851 1164906 11601265 Schedule D, Part V, Question 4 THE CHILDREN'S SCHOOL ENDOWMENT IS INTENDED TO PROVIDE SUPPORT TO THE SCHOOL IN PERPETUITY. EACH YEAR, AT LEAST 10% OF ALL COLLECTIONS FROM THE ANNUAL FUND AND ANY CAPITAL CAMPAIGN, NET OF EXPENSES, SHALL BE DESIGNATED BY THE BOARD AS BOARD DESIGNATED ENDOWMENT FUNDS. AT THE TIME THAT THE ENDOWMENT FUND REACHES $1,000,000, AN INVESTMENT MANAGER WAS TO INVEST THE PORTFOLIO, WITH A GOAL TO PRESERVE THE REAL PURCHASING POWER OF THE ASSETS AND MAXIMIZE YIELD ON INVESTMENT WHILE DIVERSIFYING RISK. THE OBJECTIVE IS TO ATTAIN A REAL TOTAL RETURN OF AT LEAST 5% OVER THE LONG TERM. AFTER THE FUND REACHES $2,000,000, THE DISTRIBUTION OF SPENDABLE INCOME TO SUPPORT OPERATION OF THE SCHOOL WILL BE 0-5% OF THE AVERAGE MARKET VALUE FOR THE PRECEDING 12 QUARTERS. Schedule D, Part X, Question 2 TCS is a not-for-profit organization that is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The Association is included in TCS's consolidated income tax return. The School annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the School meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In the normal course of business, the School is subject to examination by the federal and state taxing authorities. In general, the School is no longer subject to tax examinations for tax years ending before June 30, 2022. Schedule D, Part XI, Question 4b $ 1,153,394 FINANCIAL AID - $ 9,543 FUNDRAISING EXPENSES -------------- $ 1,143,851 Schedule D, Part XII, Question 4b $ 1,153,394 FINANCIAL AID - $ 9,543 FUNDRAISING EXPENSES -------------- $ 1,143,851 true true true true true true true false false false false false false false false false false true Schedule E, Question 3 NONDISCRIMINATORY POLICY IS PUBLISHED IN VARIOUS LOCAL NEWSPAPERS AND JOURNALS DURING THE PERIOD OF SOLICITATION FOR STUDENTS. THE POLICY IS ALSO PUBLISHED ON THE ORGANIZATION'S WEBSITE AND IN ADMISSION BROCHURES. DINNER AUCTION 48625 11950 36675 2327 2495 4721 0 48625 11950 36675 2327 2495 4721 9543 27132 is not required. 345 TENTH STREET NE ATLANTA GA 30309 true Need Based Financial Assistance 83 1271171 FMV Financial Aid Schedule I, Part I, Question 2 The Children's School uses TADS to calculate need of individuals who apply. From this information, we add information the family provides directly to the school on our form. In addition, we require the individuals to provide copies of tax returns, W-2's, 1099's and any other income form. Based on need, we award financial aid, giving priority to returning students. X X X X X false true false false false false false true false Roslyn Benjamin HEAD OF SCHOOL 242256 13800 8200 20273 26110 310639 0 Erika Ellison ASSISTANT HEAD OF SCHOOL 155795 2050 0 0 10363 168208 Elena Jaime DIRECTOR OF LOWER SCHOOL 109671 6050 0 4726 34058 154505 0 Schedule J, Part I, Question 4b The Children's School maintains a nonqualified plan for key employees. Total expense the year ending June 30, 2025 was $12,000. This amount was reported as deferred compensation. Schedule J, Part I, Question 7 The Children's School executive committee assesses performance each year based on assessment criteria. Based on this evaluation, the board awards a bonus, based on performance, with a cap of the total amount that can be awarded. TRUSTEE 2 BOARD MEMBER 45126 FINANCIAL AID Form 990, Part III, Question 4D TCS SUMMER CAMP OFFERS SEVERAL PROGRAMS SERVING CHILDREN FROM 3 YEARS OLD - 8TH GRADE. DISCOVERY SUMMER CAMP IS GEARED FOR STUDENTS UP TO RISING 3RD GRADERS AND IS DESIGNED TO KEEP BRAINS BUZZING AND HANDS MOVING AND IS THE PERFECT BALANCE OF PLAY AND EDUCATION.DISCOVER CAMPS OFFER7WEEKLY THEMED SUMMER SESSIONS, WITH A TOTAL OF453PARTICIPANTS. TCS ACADEMIC CAMPS ARE TAUGHT BY SPECIALISTS FROM THE CHILDREN'S SCHOOL'S LEARNING STRATEGIES AND ACADEMIC SUPPORT SERVICES (LSASS) PROGRAM, AND OFFER ALL ATLANTA STUDENTS A FULL-DAY ACADEMIC CAMP FOCUSED ON ENGAGING AND FUN WAYS TO KEEP CURRENT WITH READING, WRITING, SPELLING, MATH AND EXECUTIVE FUNCTION SKILLS THAT ACKNOWLEDGES THAT IT'S SUMMER, AND KIDS SHOULD BE HAVING FUN. Form 990, Part VI, Question 11B THE HEAD OF SCHOOL AND BUSINESS MANAGER REVIEW THE FORM 990 PRIOR TO FILING. THE BOARD HAS ACCESS TO THE RETURN VIA THE BOARD PORTAL. Form 990, Part VI, Question 12C The Children's School has a written conflict of interest policy that is updated and signed by all employees, trustees and major independent contractors annually. Copies of this policy are kept in the business officer's office. Form 990, Part VI, Question 15a & 15b THE COMPENSATION FOR THE HEAD OF THE SCHOOL IS SET BY CONTRACT AND IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS USES BOARD SOURCE, AND THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS) BENCHMARKING REPORTS TO DETERMINE IF THE COMPENSATION IS COMPETITIVE. IN ADDITION, THE BOARD REVIEWS THE SOUTHERN ASSOCIATION OF INDEPENDENT SCHOOLS AND LOCAL COMPETITIVE SCHOOL SALARIES AND BENEFITS BY COMPARING OTHER COMPENSATION THROUGH THE 990 REPORTING ON GUIDESTAR. THE HEAD OF SCHOOL SETS THE SALARIES FOR THE BUSINESS MANAGER, THE ASSOCIATE HEAD OF SCHOOL AND THE DIRECTOR OF HUMAN RESOURCES. THESE SALARIES ARE REVIEWED AGAINST COMPARABLE SCHOOLS THROUGH GUIDESTAR AND BENCHMARKING THROUGH NAIS. Form 990, Part VI, Question 19 The Children's School maintains its governing documents, conflict of interest policy and financial statement on site in the Business Managers office. These documents are made available to the public, school's donors, bank officers, and parents for review in the office upon request. Form 990, Part XI, Line 8, Prior Period Adjustment During the year ended June 30, 2025, management completed a review of the School's property and equipment records and identified errors in prior period accounting. Certain assets with costs of approximately $513,000 had been disposed of in prior periods but were not removed from the property and equipment register. Additionally, accumulated depreciation was overstated by approximately $2,055,000 due to errors in depreciation calculations, while depreciation expense for the year ending June 30, 2024 was understated by approximately $4,000. These errors resulted in a net increase to net assets of approximately $1,538,000 at July 1, 2023 which has been recorded as a prior period adjustment in accordance with ASC 250, Accounting Changes and Error Corrections. The consolidated financial statements as of and for the year ended June 30, 2024 have been restated to reflect the corrected balances. Form 990, Part XII, Line 2b, Consolidation For tax purposes, The Children's School is consolidated with a disregarded association, The Children's School Parents' Association, and treated as one, combined legal entity. The association is not a separate legal entity but a division within the School. Form 990, Amended filing The return is amended to correct the principal officer, signer and name of individual in possession of the organization's books and records. The Part VI, 11b narrative is also updated.