2024-04-15T09:14:39-05:00 2023-05-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2022-06-01 464243684 RIVERSIDE MILITARY ACADEMY FOUNDATION INC % EMMETT FORRESTER RIVE 7705382189 2001 RIVERSIDE DRIVE GAINESVILLE GA 30501 ELLEN DEFOOR PRESIDENT 7705382189 2024-04-15 true ELLEN DEFOOR 999009999 SABRE J LINAHAN P01372980 4048746244 2024-04-15 3 2022 2023-04-26 12:10:37Z ELLEN DEFOOR 2001 RIVERSIDE DRIVE GAINESVILLE GA 30501 72350 false X N/A X 2013 GA SUPPORT THE EDUCATIONAL PURPOSES, FURTHERANCE, AND LONGEVITY OF RIVERSIDE MILITARY ACADEMY AND TO RAISE AND RECEIVE FUNDS FOR THE SUPPORT AND ENHANCEMENT OF THE ACADEMY. 6 6 0 6 0 63075 59600 0 0 0 0 -29657 -28731 33418 30869 207150 167500 0 0 0 0 0 0 0 0 0 207150 167500 -173732 -136631 487808 388677 0 0 487808 388677 X THE RIVERSIDE MILITARY ACADEMY FOUNDATION EXISTS TO ASSIST RIVERSIDE MILITARY ACADEMY TO FULFILL ITS MISSION TO PREPARE ETHICAL YOUNG MEN OF CHARACTER FOR SUCCESS IN COLLEGE AND IN LIFE THROUGH THE PROVISION OF A RIGOROUS ACADEMIC PROGRAM, LEADERSHIP OPPORTUNITIES, COMPETITIVE ATHLETICS, EXTENSIVE CO-CURRICULAR ACTIVITIES, AND THE STRUCTURE AND DISCIPLINE INHERENT IN A MILITARY PREPARATORY SCHOOL ENVIRONMENT. false false 167500 167500 TUITION ASSISTANCE: THE FOUNDATION EXISTS TO SOLICIT CONTRIBUTIONS IN ORDER TO PROVIDE TUITION ASSISTANCE FOR CADETS ATTENDING RIVERSIDE MILITARY ACADEMY. 167500 true true false false false false false false false true false false false false false true false true false false false false true false true false false false true true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false true true false false false false false false X 6 6 false false false false false false false true true false false true true true true false false false false false GA X EMMETT FORRESTER 7705382189 2001 RIVERSIDE DRIVE GAINESVILLE GA 30501 ELLEN G DEFOOR VP OF ADVANCEMENT 1.0 53.0 X 0 153621 21742 WALTER E SMITH JR CHAIRMAN 1.0 0.0 X 0 0 0 JOHN W JACOBS III SECRETARY 1.0 1.0 X 0 0 0 BERNARD M FREEMAN TRUSTEE 1.0 1.0 X 0 0 0 DANIEL J KAUFMAN PHD TRUSTEE 1.0 1.0 X 0 0 0 DR WILLIAM E RUSSELL SR TRUSTEE 1.0 1.0 X 0 0 0 ANTHONY M HERDENER VICE CHAIRMAN & TREASURER 1.0 1.0 X 0 0 0 0 153621 21742 0 false true false 0 59600 59600 0 0 0 0 0 0 0 0 12750 59600 41481 -28731 -28731 0 0 0 0 0 0 0 30869 -28731 0 157500 157500 10000 10000 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 167500 167500 0 0 398691 316260 0 0 89117 72417 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 487808 388677 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 487808 388677 487808 388677 487808 388677 X -136631 37500 X false true X true false X X 1 RIVERSIDE MILITARY ACADEMY 580616994 2 true 0 0 1 0 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 487808 72350 167500 3981 388677 529550 195065 207150 42847 474618 802842 187230 460522 529550 633825 52540 116477 802842 540088 134805 -23041 18027 633825 1.00000 false false 0 0 X SCHEDULE D, PART V, LINE 4 THE FOUNDATION'S SUPPORT OF THE ACADEMY IS IN THE FORM OF TUITION ASSISTANCE DOLLARS PROVIDED FROM THE FOUNDATION'S EARNINGS. SCHEDUEL D, PART X, LINE 2 THE ACADEMY IS A TAX-EXEMPT ENTITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE"). ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO INCOME TAXES. THE ACADEMY ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS THE ACADEMY TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. IN GENERAL, THE ACADEMY IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR TAX YEARS ENDING BEFORE MAY 31, 2020. Russia and the Newly Independent States 0 0 Grantmaking SCHOLARSHIPS 10000 0 0 0 0 10000 10000 SCHOLARSHIPS Russia and the Newly Independent States 2 10000 TUITION ASSISTANCE BOOK SBELA DINNER 72350 59600 12750 50 13340 300 27791 0 72350 59600 12750 50 13340 300 27791 41481 -28731 false SCHOLARSHIPS 31 157500 BOOK TUITION ASSISTANCE SCHEDULE I, PART I LINE 2 THE FINANCIAL AID DEPARTMENT MAINTAINS RECORDS TO SUBSTANTIATE ALL AMOUNTS GIVEN IN FINANCIAL AID. PARENTS COMPLETE AN APPLICATION WITH FINANCIAL INFORMATION ON A FACTS TUITION MANAGEMENT FORM THAT PROVIDES "EXPECTED FAMILY CONTRIBUTION (EFC)" DATA. THE DIRECTOR OF ADMISSIONS REVIEWS THE GAP BETWEEN THE COST TO ATTEND AND THE EFC. IF SIGNIFICANT AID IS INDICATED, THE QUESTION OF HOW MUCH IS PRESENTED TO THE CFO AND FINALLY TO THE PRESIDENT FOR RESOLUTION. X X false false false false false false false false false ELLEN G DEFOOR VP OF ADVANCEMENT 153621 0 0 9398 13144 176163 0 SCHEDULE J, PART II, LINE 1 NO COMPENSATION IS PAID THROUGH RIVERSIDE MILITARY ACADEMY FOUNDATION, ALL COMPENSATION IS PAID THROUGH RIVERSIDE MILITARY ACADEMY (FEIN: 58-0616994) FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING THE FORM 990 WITH THE IRS, THE BOARD OF DIRECTORS RECEIVED A COPY OF THE FORM 990 ELECTRONICALLY. TEN BUSINESS DAYS WERE PROVIDED FOR RESOLVING QUESTIONS AND COMMENTS BEFORE FILING THE FINAL FORM 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD-DELEGATED POWERS MUST DISCLOSE THE ACTUAL OR POSSIBLE EXISTENCE OF ANY CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINES 15A & 15B ANNUALLY, EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD-DELEGATED POWERS MUST DISCLOSE THE ACTUAL OR POSSIBLE EXISTENCE OF ANY CONFLICT OF INTEREST. FORM 990, PART VI, SECTION C, LINE 18 ALL INFORMATION RETURNS ARE MAINTAINED BY RIVERSIDE MILITARY ACADEMY AND ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS ARE MAINTAINED BY RIVERSIDE MILITARY ACADEMY AND ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 37,500 TRANSFER FROM RIVERSIDE MILITARY ACADEMY RIVERSIDE MILITARY ACADEMY 2001 RIVERSIDE DRIVE GAINESVILLE GA 30501 580616994 MILITARY SCH GA 501(C)(3) LINE 2 NA false false false false false false false false false false false false false false false false false false false true