2025-02-17T08:39:15-08:00 2024-06-30 592142260 Christopher Smith Leonard Et Al 1515 Ringling Blvd Suite 900 Sarasota FL 34236 990 2023-07-01 591731857 Out-of-Door Academy of Sarasota Inc OUT- 9413493223 444 Reid St Sarasota FL 34242 Angel R Cappar CFO 2025-02-14 true true Randy C Dillingham P00280769 9419544040 2023 2025-03-06 01:10:19Z 444 Reid St Sarasota FL 34242 36518521 false X www.oda.edu X 1924 FL Our mission at The Out-of-Door Academy is to nurture learners to be their best selves through impactful, purposeful, and challenging growth experiences in a supportive and unique environment. Our vision is to prepare growth-minded individuals who thrive in an ever-changing world. 19 19 290 25 94838 93838 1878530 4756469 22142172 24527901 -470165 1319210 413104 730491 23963641 31334071 2088000 2267903 0 15193157 17089413 0 695175 9932841 10509395 27213998 29866711 -3250357 1467360 70216275 75500712 26644230 27500695 43572045 48000017 Our mission at The Out-of-Door Academy is to nurture learners to be their best selves through impactful, purposeful, and challenging growth experiences in a supportive and unique environment. Our vision is to prepare growth-minded individuals who thrive in an ever-changing world. false false 26690893 2267903 24527901 Founded in 1924, The Out-of-Door Academy is an independent school in Sarasota, Florida educating students in pre-kindergarten through 12th grade. ODA serves more than 860 students across two campuses - Lower Campus on Siesta Key (Grades PK - 5th grade) and the Middle/Upper Uihlein Campus at Lakewood Ranch (Grades 6-12). New for the 2024-25 school year, a second Lower School Campus on Clark Road (Grades PK - 1) will open. An ODA education is defined by a commitment to build character and prepare students to thrive in an ever-changing world. At ODA, we strive to nurture learners to be their best selves through impactful, challenging, and purposeful growth experiences in a supportive and unique environment where our core values of Respect, Integrity, Service, Excellence, and Responsibility are the foundation of our school community. 26690893 true true false false false false false false false true true false false true true true true false true false false false false false true false false false true true true false false false false false false false false false false true false false false false false false false false true 33 0 true 290 true true true false false false false true true false 0 false false false false false false false X 19 19 false false true false false false false true true false false true true true true true true true true false FL X X Angel Cappar 9413493223 444 Reid Street Sarasota FL 34242 Debra Otey Head of School 40.00 0.00 X 333500 0 21324 Angel Cappar CFO 40.00 0.00 X 295610 0 39153 Julie Bianchi Assoc Head of Sch 40.00 0.00 199875 0 17303 Laura Murphy Dir of Admissions 40.00 0.00 165025 0 25892 Michael Salmon Dir of Development 40.00 0.00 162375 0 25538 Jessica Banks Head of Lower Scho 40.00 0.00 126690 0 44661 Sean Ball Head of Upper Sch 40.00 0.00 145025 0 23743 Tom Murphy Chair 1.00 0.00 X X 0 0 0 Tony Bonacuse Vice Chair 1.00 0.00 X X 0 0 0 Debra Beck Treasurer 1.00 0.00 X X 0 0 0 Mike Wilson Secretary 1.00 0.00 X X 0 0 0 Sean Abrams Trustee 1.00 0.00 X 0 0 0 Amie Austin Oliva Trustee 1.00 0.00 X 0 0 0 Jamie Becker Trustee 1.00 0.00 X 0 0 0 Rob Crisci Trustee 1.00 0.00 X 0 0 0 Ariane Dart Trustee 1.00 0.00 X 0 0 0 Mike Emmons Trustee 1.00 0.00 X 0 0 0 Marjorie Floyd Trustee 1.00 0.00 X 0 0 0 Fayth Jenkins Trustee 1.00 0.00 X 0 0 0 Tammy Karp Trustee 1.00 0.00 X 0 0 0 Jordan Letschert Trustee 1.00 0.00 X 0 0 0 Maria Luedeke Trustee 1.00 0.00 X 0 0 0 Jim Riley Trustee 1.00 0.00 X 0 0 0 Ken Sommers Trustee 1.00 0.00 X 0 0 0 David White Trustee 1.00 0.00 X 0 0 0 Betsy Wild Trustee 1.00 0.00 X 0 0 0 Rob Gelbman Emeritus 0.00 0.00 X 0 0 0 Gerd Petrik Emeritus 0.00 0.00 X 0 0 0 Reed Savidge Emeritus 0.00 0.00 X 0 0 0 Brendra Uihlein Emeritus 0.00 0.00 X 0 0 0 1428100 197614 31 false true false Riccardi Concrete LLC 11441 Dancing River Drive Venice FL 34292 Construction - Concrete 112420 WRT LLC 1700 Market St Suite 2800 Philadelphia PA 19103 Campus Master Planning 106064 2 379908 4376561 1181634 4756469 Auxiliary Programs 611600 777405 777405 Tuition 611600 23750496 23750496 24527901 1112705 1112705 0 0 94838 94838 94838 94838 5039947 4833442 206505 206505 206505 351008 379908 351008 0 0 0 Fees 611600 35900 35900 Other 611600 599753 599753 635653 31334071 25163554 94838 1319210 0 2267903 2267903 0 0 2719627 2283172 363651 72804 0 10831042 9092838 1448258 289946 638973 552357 72867 13749 1900410 1642802 216717 40891 999361 838980 133628 26753 0 47966 47966 55051 55051 0 0 0 0 107409 107409 0 0 0 2244958 2192868 52090 0 0 0 793556 793556 0 3040497 3040497 639093 619890 18353 850 Instructional/school activitie 1423753 1423753 General institutional 1351093 1258815 85558 6720 Auxiliary programs 329071 329071 Other expenses 301692 69883 20519 211290 175256 74082 69002 32172 29866711 26690893 2480643 695175 5628011 4989885 0 216000 2500000 2153 0 0 0 16248 2130 930701 574275 61274520 30384415 31753622 30890105 29948515 32661686 0 0 11637 74099 1711541 3806379 70216275 75500712 1808743 1976645 3389973 3325128 21215390 20582281 900000 230124 716641 26644230 27500695 X 39326018 40705169 4246027 7294848 43572045 48000017 70216275 75500712 X 1467360 2743867 216745 X X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2209922 49437 175810 2435169 1875361 271367 63194 2209922 115999 2123579 -364217 1875361 115999 115999 115999 115999 0.95240 0.04760 false false false 8923810 8923810 43888747 22893924 20994823 2953657 2898035 55622 5508306 4592456 915850 30890105 Construction in progress 2384311 Interest rate swap 757626 Right-of-use asset 664442 3806379 Lease liability 716641 716641 X 34077938 2743867 2743867 31334071 31334071 29866711 29866711 29866711 Part X : FIN48 Footnote Out-of-Door Academy of Sarasota, Inc. is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. The School is also exempt from state income tax under Chapter 220.13 of the Florida Statutes. The School considers items that may be subject to tax as unrelated trade or business income each year and files the appropriate exempt organization business income tax return. The item primarily subject to such consideration was the cell tower agreement. The amount of tax related to unrelated trade or business income was $20,519 in 2024.The School has adopted guidance issued by the Financial Accounting Standards Board (FASB) on accounting for uncertainty in tax positions. Management believes the School has no material unrecognized income tax liabilities, including any potential loss of its tax exempt status. The School has no ongoing federal, state or local tax audits; however, the Schools tax returns for the three previous fiscal years remain open to examination. 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 Non-discrimination policy is included in the organization's admission materials. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race X false Banyan Ball 730916 379908 351008 25000 180841 45250 99917 730916 379908 351008 25000 180841 45250 99917 351008 true 0 0 Financial Assistance 155 2267903 Book value Additional Supplemental Information Part I, Line 2:Financial assistance is awarded based on need. Families are required to complete the following application components:1) Income tax return with W-2 forms2) Parent Financial Statement (PFS)3) Out-of-Door Supplementary Financial Assistance Form (SFAF)The PFS is a third party form which collects financial data, used in part, to determine financial assistance eligibility. The PFS uses a multitude of financial factors that include family income, assets, liabilities, age of parents and extraordinary expenses. The combination of results from the PFS and SFAF are used to determine need. A final award is determined by the Out-of-Door Financial Assistance Committee. Additionally, full-time faculty and staff employed prior to January 14, 2016, are eligible for tuition remission, an employee benefit. This discount is provided at a level of 50% to 75% depending upon the hire date. true true X X X false false false false false false false false false Angel Cappar CFO 295610 39153 334763 Debra Otey Head of School 327500 6000 21324 354824 Jessica Banks Head of Lower Scho 126690 44661 171351 Julie Bianchi Assoc Head of Sch 199875 17303 217178 Laura Murphy Dir of Admissions 165025 25892 190917 Michael Salmon Dir of Development 162375 25538 187913 Sean Ball Head of Upper Sch 145025 23743 168768 A SARASOTA COUNTY FL INDUS 593270584 2018-07-19 17250000 Refinance 2013 Bonds false false false B Sarasota County FL Indus 593270584 2018-07-19 6500000 Renovation/new construction false false false A 17250000 185685 17064315 true false true true B 6500000 6500000 false false true true A false false false false false false false true B false false false false false false true A false false false true true Truist SunTrust 3.2200 false false false false false B false false false true false false false false false false A true B true Part VI 7Schedule K, Part I, Bond Issues:(A) Issuer Name:Sarasota County, FL Industrial Development Revenue Note 2018A(B) Issuer Name:Sarasota County, FL Industrial Development Revenue Note 2018BSchedule K, Part IV, Arbitrage, Line 2C: Date the rebate computation was performed: 07/19/2023 No rebate liability X 11 1117424 FMV X Auction items 1 15000 FMV X Auction items 1 10000 FMV X Auction items 1 12000 FMV X Auction items 1 17500 FMV X Auction items 1 9710 FMV false true false Form 990, Part VI, Section A, Line 4 As of May 2024, The Out-Of-Door Academy of Sarasota, Inc. amended the Bylaws. Signficiant changes include: Article XIV - Prohibited Payments and Dissolution: "In the event that the Corporation is dissolved or annulled, none of the property of the Corporation or the proceeds thereof, after payment of debts due from the Corporation shall go to members of the Board of Trustees, nor be divided among them, but shall be wholly distributed and paid over in such manner as determined by the Board of Trustees to be consistent with the purposes for which the Corporation is formed, with Florida law, and with the Corporation's status as an organization exempt under Section 501(c)(3) of the Code. In that regard,any funds or assets remaining after debts have been satisfied shall be distributed, transferred, conveyed, delivered, and paid over in such amounts as the Board of Trustees may determine or as may be determined by a court of competent jurisdiction upon application of the Board of Trustees, exclusively to charitable, religious, scientific, literary, or educational organizations which qualify under of the provisions of Section 501(e)(3) of the Code and the applicable Regulations as they now exist or as they may hereafter be amended." Form 990, Part VI, Section B, Line 11b Form 990 is reviewed by the CFO and discussed with the finance committee. The 990 is distribued to the full board of trustees for discussion prior to finalization and submission to the IRS. Form 990, Part VI, Section B, Line 12c The current policy covers all trustees. The executive committee makes the determination of whether a reported trustee conflict would be detrimental to a person's continued service on the board. Form 990, Part VI, Section B, Line 15b Benchmarking data from Index, NAIS and FCIS are used to determine appropriate compensation for all employees. In addition to this benchmarking data, the Executive Compensation Committee determines the compensation plan for the Head of School. Top management compensation plans are determined by the Head of School. Form 990, Part VI, Section C, Line 19 The organization makes its original articles of incorporation and bylaws available to the public upon request. Copies of the organization's tax returns, which includes its financial statements, can be found at www.Guidestar.org, once uploaded by the IRS. Form 990, Part XI, Line 9 Change in fair value of interest rate swap = $216745 Form 990, Part XII, Line 2c No changes to the process.