2024-05-01T18:10:39-05:00 2023-06-30 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2022-07-01 581052217 THE GALLOWAY SCHOOLS INC % CAROLYN CADIOU VP OF FINANC GALL 4042528389 215 CHASTAIN PARK AVENUE NW ATLANTA GA 303423223 CAROLYN CADIOU VP OF FINANCE 4042528389 2024-05-15 true CAROLYN CADIOU 999009999 SABRE J LINAHAN P01372980 4048746244 2024-05-15 2 2022 2023-04-26 12:10:37Z JAMES CALLEROZ WHITE 215 CHASTAIN PARK AVENUE NW ATLANTA GA 303423223 44822503 false X www.gallowayschool.org X 1969 GA THE GALLOWAY SCHOOL IS A COMMUNITY WHERE LEARNING IS JOYFUL, INDIVIDUALS ARE VALUED, AND SELF-DISCOVERY IS ENCOURAGED 15 15 323 200 35651 31599 1742659 11356997 22581025 23905561 606725 761359 90234 201249 25020643 36225166 1955811 2024749 0 0 14607599 16126509 0 0 761775 7027075 8242637 23590485 26393895 1430158 9831271 64710713 73693841 15687349 13182687 49023364 60511154 X THE GALLOWAY SCHOOL IS A COMMUNITY WHERE LEARNING IS JOYFUL, INDIVIDUALS ARE VALUED, AND SELF-DISCOVERY IS ENCOURAGED. GALLOWAY STUDENTS CONFIDENTLY EMBRACE CHALLENGES WHILE DEVELOPING THE KNOWLEDGE, SKILLS, AND CULTURAL COMPETENCE TO THRIVE AS ENLIGHTENED CONTRIBUTORS IN THEIR CHOSEN PATHWAYS. false false 22278532 2024749 24019410 THE GALLOWAY SCHOOL IS A PK-12 PROGRESSIVE INDEPENDENT DAY SCHOOL THAT USES A STUDENT-CENTERED APPROACH TO HELP EACH INDIVIDUAL CHILD LEARN AND GROW. WE SEEK TO GRADUATE STUDENTS WHO ARE THOUGHT LEADERS AND CHANGE AGENTS WHO ARE EQUIPPED WITH THE REQUISITE SKILLS AND CULTURAL COMPETENCE TO NAVIGATE AN EVER-CHANGING WORLD. OUR GRADUATES ARE CREATIVE AND COMPASSIONATE CITIZENS WHO CONFIDENTLY EMBRACE CHALLENGES WITH A FOCUS ON MAKING OUR WORLD A BETTER PLACE. 22278532 true true false false false false true false false true true false false false false true false true true false true false false false true false false false true true false false false true false false false false false false false false true true false false false true 56 0 true 323 true true true false false false false true true false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true true false GA X CAROLYN CADIOU VP OF FINANC 4042528389 215 CHASTAIN PARK AVENUE NW ATLANTA GA 303423223 X DR JAMES CALLEROZ WHITE PRESIDENT 40.0 0.0 X 513039 0 67052 VERONIQUE KESSLER VP OF FINANCE 40.0 0.0 X 227427 0 58140 DAVID LONG ASSISTANT HEAD OF SCHOOL 40.0 0.0 X 161559 0 51716 KELLY KELLY PRINCIPAL - EL 40.0 0.0 X 152284 0 49446 GORDON MATHIS HEAD OF COMMUNITY ENGAGEMENT 40.0 0.0 X 150227 0 43358 SARAH ARMSTRONG PRINCIPAL - ML 40.0 0.0 X 158081 0 21486 JAMES FOREMAN DIRECTOR OF ADMISSIONS 40.0 0.0 X 128531 0 32685 JENNY GRUEL CHAIR 1.0 0.0 X 0 0 0 KOBOI SIMPSON VICE CHAIR 1.0 0.0 X 0 0 0 ELLEN ORTHWEIN TREASURER 1.0 0.0 X 0 0 0 PATTY FOGLESONG SECRETARY 1.0 0.0 X 0 0 0 CAREY DENNEY TRUSTEE 1.0 0.0 X 0 0 0 GIANCARLO GIANNETTI TRUSTEE 1.0 0.0 X 0 0 0 GEORGE MCKERROW TRUSTEE 1.0 0.0 X 0 0 0 HILLERY MCNEILL TRUSTEE 1.0 0.0 X 0 0 0 SCARLET PRESSLEY-BROWN TRUSTEE 1.0 0.0 X 0 0 0 CHIP REED TRUSTEE 1.0 0.0 X 0 0 0 BILL STEVENS TRUSTEE 1.0 0.0 X 0 0 0 NEAL SUMTER TRUSTEE 1.0 0.0 X 0 0 0 SHARON WINN TRUSTEE 1.0 0.0 X 0 0 0 KEVIN LUPTOWSKI TRUSTEE 1.0 0.0 X 0 0 0 LEANE SILHAN PARENTS ASSOCIATION PRESIDENT 1.0 0.0 X 0 0 0 1491148 0 323883 10 false true false TECHNICAL MANAGEMENT SERVICES 15 CARTER RD GRIFFIN GA 30224 FACILITY MGMT SVCS 995134 FLIK INDEPENDENT SCHOOLS PO BOX 50196 LOS ANGELES CA 90074 DINING SERVICES 768826 GRAND CLASSROOM PO BOX 7166 CHARLOTTESVILLE VA 22906 TRIP FACILITATORS 120663 DIVERSIFIED TRUST 400 GALLERIA PKWY SE 1400 ATLANTA GA 30339 INVESTMENT ADVISORS 100686 4 156597 101580 11098820 9617 11356997 TUITION & FEES 611600 22928777 22928777 ACTIVITIES AND ATHLETICS 611710 976784 976784 23905561 751157 -4492 755649 0 0 202205 49542 113056 9399 89149 40143 129292 40143 89149 8380031 14311 8377851 6289 2180 8022 10202 10202 48850 156597 90742 -41892 -41892 0 0 0 0 0 0 OTHER INCOME 900099 113849 113849 113849 36225166 24019410 35651 813108 0 2024749 2024749 0 0 888370 429230 326329 132811 0 12580704 11410974 729087 440643 512641 384170 114339 14132 1209220 943191 229752 36277 935574 729747 177759 28068 0 200589 200589 39500 39500 0 0 100686 100686 351451 351451 299744 299744 123408 68526 52340 2542 329630 307343 22287 0 301654 286685 14969 0 0 0 57520 57520 0 1556763 1478925 77838 222276 222276 PLANT & MAINTENANCE 1563963 1485765 78198 INSTRUCTIONAL EXPENSE 1001337 1001337 KITCHEN OPERATIONS EXPENSE 764053 764053 ATHLETICS EXPENSES 496100 496100 833963 467737 258924 107302 26393895 22278532 3353588 761775 X 13662238 10286354 224878 575809 0 10275000 20973 38920 90961 88402 0 0 0 0 0 0 170720 634362 40511007 19243508 22021237 21267499 26629277 28520225 1831348 1873340 0 0 0 0 59081 133930 64710713 73693841 1064384 1667397 0 0 11320919 11515290 3302046 0 0 0 0 0 0 0 0 0 0 0 15687349 13182687 X 38886183 40091061 10137181 20420093 49023364 60511154 64710713 73693841 9831271 1656519 X false true X true false X 1108809 1055544 3442858 1742659 1356997 8706867 0 0 1108809 1055544 3442858 1742659 1356997 8706867 557106 8149761 723609 804657 573535 702986 953362 3758149 18760 8803 8670 30961 40143 107337 0 12572353 112037245 0.64823 0.66864 X SCHEDULE A, PART II, SECTION A, LINE 1 A LARGE AND UNEXPECTED PLEDGE OF $10,000,000 TO THE ORGANIZATION'S CAPITAL CAMPAIGN HAS BEEN EXCLUDED FROM 2022 GIFTS, GRANTS, CONTRIBUTIONS AND MEMBERSHIP FEES RECEIVED ON LINE 1 OF SCHEDULE A, PART II, REDUCING THE AMOUNT REPORTED TO $1,356,997 FOR THE TAX YEAR ENDING JUNE 30, 2023. PER THE INSTRUCTIONS, THIS WAS DEEMED TO BE AN "UNUSUAL GRANTWILL BE EXCLUDED FROM THE FIVE-YEAR TREND COMPARISON. HAS THE CAPITAL CAMPAIGN PLEDGE BEEN INCLUDED, THE TOTAL ON LINE 1 FOR TAX YEAR ENDING JUNE 30, 2023 WOULD TOTAL $11,356,997. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 1.00 1 1 true 2496.00 249146 false 25060854 2755570 2225017 142249 1959509 27939683 27896925 103021 -2638743 136120 164229 25060854 22975077 4082 5221990 132443 171781 27896925 23605712 11922 -312369 130331 199857 22975077 22075624 1120698 673920 123607 140923 23605712 0.67180 0.21150 0.11670 false false 7723274 7723274 25944890 14797083 11147807 434209 232652 201557 4101167 2935435 1165732 2307467 1278338 1029129 21267499 0 0 X 35844094 1656519 87845 1744364 34099730 100687 2024749 2125436 36225166 24356304 87845 87845 24268459 100687 2024749 2125436 26393895 SCHEDULE D, PART II, LINES 5 & 9 THERE IS NO SPECIAL ACCOUNTING FOR THE SCHOOL'S CONSERVATION EASEMENT, WHICH IS A BUILDING ON THE NATIONAL HISTORIC REGISTRY. THE BUILDING IS USED IN THE NORMAL OPERATIONS OF THE SCHOOL FOR CLASSROOMS AND OFFICES. THE MONITORING, INSPECTING AND ENFORCING OF EASEMENTS IS PART OF THE NORMAL HOUSEKEEPING AND MAINTENANCE ACTIVITIES OF THE SCHOOL'S FACILITY MANAGEMENT COMPANY. THE SCHOOL IS ALLOWED TO MAKE CHANGES TO THE EXTERIOR OF THE BUILDING, OR EVEN TEAR THE BUILDING DOWN, ALTHOUGH CHANGES COULD CAUSE THE BUILDING'S REMOVAL FROM THE REGISTRY. SCHEDULE D, PART V, LINE 4 THE ORGANIZATION'S ENDOWMENT FUNDS ARE INVESTED TO PROVIDE ADDITIONAL INCOME AND CASH FLOW TO AID THE SCHOOL IN FULFILLING ITS MISSION AND MEETING DONOR STIPULATIONS. SCHEDULE D, PART X, LINE 2 THE SCHOOL IS A TAX EXEMPT ENTITY UNDER SECTION 501(C)(3) OF THE CODE. ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO INCOME TAXES. THE SCHOOL ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS THE SCHOOL TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. IN GENERAL, THE SCHOOL IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR TAX YEARS ENDING BEFORE JUNE 30, 2020. SCHEDULE D, PART XI, LINE 2D $ 87,845 EXPENSES ASSOCIATED WITH RENTAL ACTIVITY SCHEDULE D, PART XI, LINE 4B $ 2,024,749 FINANCIAL AID AWARDS NETTED WITH TUITION INCOME SCHEDULE D, PART XII, LINE 2D $ 87,845 EXPENSES ASSOCIATED WITH RENTAL ACTIVITY SCHEDULE D, PART XII, LINE 4B $ 2,024,749 FINANCIAL AID AWARDS NETTED WITH TUITION INCOME true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THE ORGANIZATION'S NON-DISCRIMINATION POLICY IS AVAILABLE ON ITS WEBSITE AS WELL AS IN OTHER PUBLICATIONS. SCHEDULE E, PART I, LINE 6A THE ORGANIZATION RECEIVED FUNDS FOR THE SHORT TERM ASSISTANCE BENEFIT FOR LICENSED ENTITIES ("STABLE") MADE AVAILABLE BY THE DEPARTMENT OF EARLY CARE AND LEARNING (DECAL) THROUGH A FEDERALLY FUNDED GRANT PROVIDED BY THE AMERICAN RESCUE PLAN ACT OF 2021, PUBLIC LAW NUMBER 117-2 (MARCH 11, 2021) THE PURPOSE OF STABLE IS TO RESPOND TO THE URGENT NEED TO STABILIZE THE CHILD CARE SECTOR IN GEORGIA. Europe (Including Iceland and Greenland) 0 0 Program Services STUDENT EXCURSION 7735 North America 0 0 Program Services STUDENT EXCURSION 3174 Central America and the Caribbean 0 0 Program Services STUDENT EXCURSION 2918 0 0 0 0 13827 13827 false false false false true false GALA 205447 156597 48850 6369 35900 10155 38318 0 205447 156597 48850 6369 35900 10155 38318 90742 -41892 true FINANCIAL ASSISTANCE 107 2024749 SCHEDULE I, PART I, LINE 1 THE GALLOWAY SCHOOL OFFERS NEED-BASED FINANCIAL ASSISTANCE ON A NONDISCRIMINATORY BASIS TO QUALIFIED STUDENTS WHO COULD OTHERWISE NOT ATTEND THE SCHOOL. FINANCIAL ASSISTANCE ELIGIBILITY AND AWARDS ARE SUBJECT TO PROPER COMPLETION OF THE ASSISTANCE APPLICATION PROCESS INCLUDING THE SUBMISSION OF THE PARENTS' FINANCIAL STATEMENT (PFS) TO SCHOOL AND STUDENT SERVICES (SSS), AS WELL AS CERTAIN FEDERAL INCOME TAX DATA AND OTHER DOCUMENTATION. ALL APPLICANTS MUST FOLLOW THE REQUIRED APPLICATION PROCESS REGARDLESS OF THEIR RELATIONSHIP TO THE GALLOWAY SCHOOL (EMPLOYEE, TRUSTEE, ETC). X true true X X X X X false false false false false false false true false DR JAMES CALLEROZ WHITE PRESIDENT 338852 50000 124187 17537 50303 580879 0 VERONIQUE KESSLER VP OF FINANCE 198083 0 29344 14246 44548 286221 0 DAVID LONG ASSISTANT HEAD OF SCHOOL 139477 0 22082 7878 44359 213796 0 SARAH ARMSTRONG PRINCIPAL - ML 128546 0 29535 9277 12682 180040 0 KELLY KELLY PRINCIPAL - EL 114932 0 37352 3999 45916 202199 0 GORDON MATHIS HEAD OF COMMUNITY ENGAGEMENT 148619 0 1608 12374 31456 194057 0 JAMES FOREMAN DIRECTOR OF ADMISSIONS 128291 0 240 6607 26572 161710 0 SCHEDULE J, PART I, LINE 1A THE TUITION DISCOUNT FOR THE HEAD OF SCHOOL IS GROSSED UP FOR TAXES. SCHEDULE J, PART I, LINE 7 THE SCHOOL PAID PERFORMANCE BONUSES TO CERTAIN MEMBERS OF MANAGEMENT DURING 2022-23. JAMES CALLEROZ WHITE HEAD OF SCHOOL HOME PURCHASE X 100000 88402 false true true 88402 FORM 990, PART VI, SECTION B, LINE 11A FORM 990 IS REVIEWED BY THE VICE PRESIDENT OF FINANCE, THE CHAIR OF THE FINANCE COMMITTEE AND THE AUDIT COMMITTEE (INCLUDING THE AUDIT COMMITTEE CHAIR). THE AUDIT COMMITTEE VOTES TO APPROVE THE 990 AND A COPY IS PROVIDED TO THE BOARD BEFORE THE 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE REQUIRED TO SIGN CONFLICT OF INTEREST POLICY STATEMENT ANNUALLY AT THE BEGINNING OF EACH YEAR. FORM 990, PART VI, SECTION B, LINES 15A & 15B COMPARABLE SALARIES AT OTHER SCHOOLS ARE RESEARCHED USING ONLINE AND OTHER DATA SOURCES. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. THE FORM 990 IS PROVIDED TO THE PUBLIC UPON REQUEST. FORM 990, PART X, LINE 5 THE SCHOOL HAS A LOAN AGREEMENT WITH THE HEAD OF SCHOOL. FORM 8865 FILING EXCEPTION PERSUANT TO THE GALLOWAY SCHOOLS INC.'S INVESTMENT IN GRANVILLE EQUITY PARTNERS, LP WHICH IS A DOMESTIC PARTNERSHIP, THE FOLLOWING FORM 8865 EXCEPTION STATEMENT IS REQUIRED TO BE FILED. CONTROLLED FOREIGN PARTNERSHIP REPORTING (1 OF 1): THE TAXPAYER WAS REQUIRED TO FILE FORM 8865, BUT IS NOT DOING SO UNDER THE CONSTRUCTIVE OWNERS EXCEPTION. THE TAXPAYER HAS AN INTEREST IN THE FOLLOWING ENTITY WHICH FILED A CONSTRUCTIVE OWNERS EXCEPTION: GRANVILLE EQUITY PARTNERS, LP 300 NORTH GREENE STREET, SUITE 1750 GREENSBORO, NC 27401 THE PARTNERSHIP HAS A DIRECT PARTNERSHIP INTEREST IN THE FOLLOWING WHICH FILED FORM 8865: EVR OPPORTUNITY FUND, LP 411 LIBBIE AVENUE, SUITE 3 RICHMOND, VA 23226 THE TAXPAYER WOULD HAVE HAD TO FILE FORM 8865 FOR ITS INDIRECT OWNERSHIP IN THE FUND LISTED BELOW BUT FOR THIS EXCEPTION. EVR MASTER FUND, LP UGLAND HOUSE GRAND CAYMAN, CAYMAN ISLANDS KY1-1104 GALLOWAY AT WOODALL CREEK LLC 215 CHASTAIN PARK AVENUE NW ATLANTA GA 30342 ATHLETICS GA 2000000 NA THE GALLOWAY PARENTS ASSOCIATION 215 CHASTAIN PARK AVENUE NW ATLANTA GA 30342 582036590 SUPPORT ORG GA 501(C)(3) LINE 12B,II NA false TARTAN BACKERS ASSOCIATION 215 CHASTAIN PARK AVENUE NW ATLANTA GA 30342 201043053 SUPPORT ORG GA 501(C)(3) LINE 12B,II NA false false true true false false false false false false false false false false true false false false false false