2024-10-14T08:21:20-05:00 2024-06-30 461546885 HORLACHER WILLIAMS LOWERY PLC 5214 MARYLAND WAY STE 207 BRENTWOOD TN 37027 990 2023-07-01 621012762 BENTON HALL CORPORATION BENT 6157916467 5555 FRANKLIN PIKE NASHVILLE TN 37220 JAMES PURCELL HEAD OF SCHOOL 6157916467 2024-10-14 1 0 KEN LOWERY CPA P00324064 6152562127 2024-10-14 2023 2024-10-15 13:58:12Z BENTON HALL ACADEMY JAMES PURCELL 5555 FRANKLIN PIKE NASHVILLE TN 37220 1289436 0 X WWW.BENTONHALLACADEMY.ORG X 1977 TN BENTON HALL ACADEMY OFFERS A CURRICULUM DESIGNED TO CHALLENGE EACH STUDENT TO HIS OR HER HIGHEST INTELLECTUAL AND CREATIVE ABILITIES. THE SCHOOL'S PROGRAM STRIVES TO PREPARE EACH STUDENT ACADEMICALLY, SOCIALLY, BEHAVIORALLY, AND EMOTIONALLY, THROUGH INDIVIDUALIZED INSTRUCTION, TO WORK TO HIS OR HER POTENTIAL AND TO MAKE A SUCCESSFUL TRANSITION INTO THE WORKPLACE, OR INTO A HIGHER LEARNING EXPERIENCE. THE HIGHEST PRIORITY IS GIVEN TO THE DEVELOPMENT OF SENSITIVE, AUTONOMOUS HUMAN BEINGS WHO RELATE WELL WITH OTHERS, KNOW HOW TO LEARN, AND HOW TO MAKE WISE CHOICES. 5 5 15 15 0 0 96706 75789 942511 1054702 8565 32837 74374 74441 1122156 1237769 41140 63237 0 0 733160 742210 0 0 43861 320096 346865 1094396 1152312 27760 85457 1340400 1318863 1017064 910070 323336 408793 X SEE SCHEDULE O 0 0 873158 63237 1058700 BENTON HALL ACADEMY IS AN ADVANCED ACCREDITED SCHOOL THAT PROVIDES A POSITIVE EDUCATIONAL SETTING FOR STUDENTS WITH LEARNING DIFFERENCES. A STAFF OF 14 PROFESSIONALS WITH SPECIALIZED TRAINING THROUGH YEARLY PROFESSIONAL DEVELOPMENT WORK WITH AN ENROLLMENT OF APPROXIMATELY 55 STUDENTS WITH DIAGNOSES OF ADHD, AUTISM SPECTRUM, SPECIFIC LEARNING DISABILITES, OCD, TOURETTE'S SYNDROM, AND MANY OTHERS. REFLECTING THE SCHOOL'S COMMITMENT TO MEETING THE NEEDS OF ALL STUDENTS, EACH STUDENT AT BENTON HALL ACADEMY IS PROVIDED WITH AN OFFICIAL ACCOMMODATION PLAN THAT MAY INCLUDE ACCOMMODATIONS AND MODIFICATIONS BASED ON A STUDENT'S PSYCHO-EDUCATIONAL EVALUTATIONS AND CLASSROOM OBSERVATIONS. IN ADDITION TO PROVIDING MORE INDIVIDUALIZED LEARNING WITH A LOW STUDENT TO TEACHER RATIO OF APPROXIMATELY 6:1, BENTON HALL ACADEMY USES ONE-TO-ONE CHROMEBOOKS TO PROVIDE SPECIALIZED PROGRAMS SUCH AS MAXSCHOLAR AND GOMATH. PROGESS IS MONITORED AND DATA COLLECTED THROUGH FORMATIVE ASSESSMENTS IN THE CLASSROOM AND INTERIM AND SUMMATIVE ASSESSMENTS SUCH AS NWEA MAP, ACT ASPIRE, ACT TESSERA AND THE ACT. 873158 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 0 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 21 0 15 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 1 1 1 1 0 X JAMES PURCELL 6157916467 5555 FRANKLIN PIKE NASHVILLE TN 37220 CHUCK MILLER SECRETARY 1.00 X X 0 0 0 MARY LAYNE VAN CLEAVE CHAIR 1.00 X X 0 0 0 JEANNINE BRILEY DIRECTOR 1.00 X 0 0 0 JOE MCLAUGHLIN DIRECTOR 1.00 X 0 0 0 BRIAN HOROWITZ DIRECTOR 1.00 X 0 0 0 JAMES PURCELL HEAD OF SCHOOL 55.00 X 98741 0 0 98741 0 0 0 0 0 0 0 75789 75789 TUITION & FEES 611110 1040838 1040838 SUMMER CAMP REVENUE 611110 11770 11770 COUNSELING FEES 611110 6000 6000 AFTERCARE REVENUE 611110 5025 5025 APPLICATION FEE 611110 435 435 -9366 -9366 1054702 32837 32837 105320 34877 70443 70443 20788 16790 3998 3998 1237769 1058700 0 103280 63237 63237 100100 55055 30030 15015 564843 468556 83954 12333 7537 3352 4185 20453 19459 994 49277 28243 21034 50854 50854 10090 10090 20729 16583 2073 2073 6702 6702 88631 64336 23323 972 4910 4910 3187 2677 510 19616 19616 14428 10821 2886 721 15135 11334 3801 COMPUTER EXPENSES 855 855 111728 94889 4947 11892 1152312 873158 235293 43861 427811 444268 6480 28284 726 726 3092 2907 119463 80612 37081 38851 500000 524833 365210 278994 1340400 1318863 40714 43358 72284 69663 514110 499373 389956 297676 1017064 910070 X 312630 395003 10706 13790 323336 408793 1340400 1318863 85457 0 X X 1 X 0 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 125421 3631 129052 124627 794 125421 124487 140 124627 124323 164 124487 124101 222 124323 0.99750 0.00250 0 0 23622 11171 12451 95841 69441 26400 38851 CERTIFICATE OF DEPOSIT 524833 F 524833 OPERATING LEASE RIGHT-OF-USE ASSET, NET 278994 278994 OPERATING LEASE LIABILITY 291019 FINANCE LEASE LIABILITY 6657 297676 X PART X, LINE 2: THE ACADEMY UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF JUNE 30, 2023 AND 2022, THE ACADEMY HAS NO UNCERTAIN TAX PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 OUR NONDISCRIMINATION POLICY APPEARS ON ALL PROMOTIONAL MATERIALS PROVIDED TO PROSPECTIVE STUDENTS. 6 105320 105320 34877 105320 105320 34877 34877 70443 1 FINANCIAL AID 22 58594 FMV FINANCIAL AID FOR TUITION COSTS TUITION DISCOUNTS 7 4643 FMV DISCOUNTS ON TUITION AND FEE COSTS FROM TUITION PRE-PAYMENT FORM 990, PART VI, SECTION B, LINE 11B THE BOARD REVIEWS THE DRAFT OF THE 990 AT THE BOARD MEETING PRIOR TO FILING OF THE RETURN. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD REVIEWS MARKET CONSIDERATION FOR DETERMINING COMPENSATION FOR THE SCHOOL'S HEADMASTER AND TOP OFFICIALS. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE PROVIDED UPON REQUEST PART XII, LINE 2C THE BOARD OVERSEES THE REVIEW PROCESS.