TY 2021 Form 990 Schedule O

efile Public Visual Render ObjectId: 202331359349307783 - Submission: 2023-05-15 TIN: 58-1093060

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

FREDERICA ACADEMY INC

Employer identification number

58-1093060

Return Reference	Explanation
FORM 990, PART VI, SECTION B, LINE 11B	THE BOARD TREASURER AND KEY EMPLOYEES REVIEW FORM 990. THE FULL BOARD OF TRUSTEESS REVIEWS AND APPROVES FORM 990 BEFORE IT IS FILED. SINCE THERE ARE DONORS THAT PREFER TO REMAIN ANONYMOUS, SCHEDULE B IS OMITTED FROM THE 990 PRESENTED TO THE BOARD.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD OF TRUSTEES AND KEY EMPLOYEES ANNUALLY SIGN THE CONFLICT OF INTEREST POLICY AND DISCLOSE POTENTIAL CONFLICTS, IF ANY.
FORM 990, PART VI, SECTION B, LINE 15A	THE BOARD COMPENSATION COMMITTEE REVIEWS DATA RECEIVED ANNUALLY FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS. DATA INCLUDES EXECUTIVE COMPENSATION COMPARISONS BY REGION AND SCHOOL ENROLLMENT. THE RATE OF PAY IS SET BY THE COMMITTEE AND THE EMPLOYMENT CONTRACT FOR THE HEAD OF SCHOOL IS SIGNED BY THE CHAIRMAN OF THE BOARD. THE HEAD OF SCHOOL AND DIRECTOR OF FINANCE ANNUALLY REVIEW DATA RECEIVED FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS. DATA INCLUDES COMPENSATION COMPARISONS BY REGION AND SCHOOL ENROLLMENT FOR SCHOOL ADMINISTRATORS AND FACULTY AS WELL AS YEARS OF EXPERIENCE AND EDUCATION. RATES OF PAY ARE SET BY THE HEAD OF SCHOOL WHO ALSO SIGNS EMPLOYMENT CONTRACTS ANNUALLY.
FORM 990, PART VI, SECTION C, LINE 19	UPON REQUEST, THE ACADEMY MAKES AVAILABLE FOR VIEWING ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND AUDITED FINANCIAL STATEMENTS.
FORM 990, PART IX, LINE 24E	UTILITIES: PROGRAM SERVICE EXPENSES 213,530. MANAGEMENT AND GENERAL EXPENSES 7,942. FUNDRAISING EXPENSES 1,237. TOTAL EXPENSES 222,709. LUNCHROOM PURCHASES: PROGRAM SERVICE EXPENSES 170,909. MANAGEMENT AND GENERAL EXPENSES 173. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 171,082. GROUND MAINTENANCE: PROGRAM SERVICE EXPENSES 146,797. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 146,797. CLASSROOM SUPPLIES: PROGRAM SERVICE EXPENSES 122,718. MANAGEMENT AND GENERAL EXPENSES 1,444. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 124,162. FIELD TRIPS: PROGRAM SERVICE EXPENSES 112,953. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 112,953. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 8,219. MANAGEMENT AND GENERAL EXPENSES 82,909. FUNDRAISING EXPENSES 19,407. TOTAL EXPENSES 110,535. EQUIPMENT REPAIRS & MAINTENANCE: PROGRAM SERVICE EXPENSES 69,513. MANAGEMENT AND GENERAL EXPENSES 12. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 69,525. TECHNOLOGY SUPPLIES: PROGRAM SERVICE EXPENSES 46,408. MANAGEMENT AND GENERAL EXPENSES 21,675. FUNDRAISING EXPENSES 950. TOTAL EXPENSES 69,033. OFFICE SUPPLIES & PRINTING: PROGRAM SERVICE EXPENSES 32,846. MANAGEMENT AND GENERAL EXPENSES 18,951. FUNDRAISING EXPENSES 10,241. TOTAL EXPENSES 62,038. SUPPLIES: PROGRAM SERVICE EXPENSES 49,175. MANAGEMENT AND GENERAL EXPENSES 3,291. FUNDRAISING EXPENSES 3,556. TOTAL EXPENSES 56,022. BANK & CREDIT CARD FEES: PROGRAM SERVICE EXPENSES 2,199. MANAGEMENT AND GENERAL EXPENSES 41,233. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,432. YEARBOOK: PROGRAM SERVICE EXPENSES 29,684. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,684. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 8,399. MANAGEMENT AND GENERAL EXPENSES 17,306. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,705. CAMPUS SECURITY: PROGRAM SERVICE EXPENSES 24,989. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,989. COPY MACHINE LEASES & MAINTENANCE: PROGRAM SERVICE EXPENSES 19,045. MANAGEMENT AND GENERAL EXPENSES 1,389. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,434. TEACHER RECRUITMENT: PROGRAM SERVICE EXPENSES 20,245. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,245. PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 18,263. MANAGEMENT AND GENERAL EXPENSES 1,650. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,913. TESTING: PROGRAM SERVICE EXPENSES 14,406. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,406. VEHICLE MAINTENANCE: PROGRAM SERVICE EXPENSES 10,693. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,693. PLEDGE CAMPAIGN EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 8,738. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,738. BAD DEBT EXPENSE: PROGRAM SERVICE EXPENSES 54. MANAGEMENT AND GENERAL EXPENSES 6,762. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,816. POSTAGE: PROGRAM SERVICE EXPENSES 759. MANAGEMENT AND GENERAL EXPENSES 4,268. FUNDRAISING EXPENSES 1,151. TOTAL EXPENSES 6,178. COLLEGE ADVISEMENT: PROGRAM SERVICE EXPENSES 3,175. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,175. LIBRARY: PROGRAM SERVICE EXPENSES 2,283. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,283. SACS ACCREDITATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,200. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,200.
FORM 990, PART XII, LINE 2C:	THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Return Reference

Explanation

FORM 990, PART VI, SECTION B, LINE 11B

THE BOARD TREASURER AND KEY EMPLOYEES REVIEW FORM 990. THE FULL BOARD OF TRUSTEESS REVIEWS AND APPROVES FORM 990 BEFORE IT IS FILED. SINCE THERE ARE DONORS THAT PREFER TO REMAIN ANONYMOUS, SCHEDULE B IS OMITTED FROM THE 990 PRESENTED TO THE BOARD.

FORM 990, PART VI, SECTION B, LINE 12C

BOARD OF TRUSTEES AND KEY EMPLOYEES ANNUALLY SIGN THE CONFLICT OF INTEREST POLICY AND DISCLOSE POTENTIAL CONFLICTS, IF ANY.

FORM 990, PART VI, SECTION B, LINE 15A

THE BOARD COMPENSATION COMMITTEE REVIEWS DATA RECEIVED ANNUALLY FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS. DATA INCLUDES EXECUTIVE COMPENSATION COMPARISONS BY REGION AND SCHOOL ENROLLMENT. THE RATE OF PAY IS SET BY THE COMMITTEE AND THE EMPLOYMENT CONTRACT FOR THE HEAD OF SCHOOL IS SIGNED BY THE CHAIRMAN OF THE BOARD. THE HEAD OF SCHOOL AND DIRECTOR OF FINANCE ANNUALLY REVIEW DATA RECEIVED FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS. DATA INCLUDES COMPENSATION COMPARISONS BY REGION AND SCHOOL ENROLLMENT FOR SCHOOL ADMINISTRATORS AND FACULTY AS WELL AS YEARS OF EXPERIENCE AND EDUCATION. RATES OF PAY ARE SET BY THE HEAD OF SCHOOL WHO ALSO SIGNS EMPLOYMENT CONTRACTS ANNUALLY.

FORM 990, PART VI, SECTION C, LINE 19

UPON REQUEST, THE ACADEMY MAKES AVAILABLE FOR VIEWING ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND AUDITED FINANCIAL STATEMENTS.

FORM 990, PART IX, LINE 24E

UTILITIES: PROGRAM SERVICE EXPENSES 213,530. MANAGEMENT AND GENERAL EXPENSES 7,942. FUNDRAISING EXPENSES 1,237. TOTAL EXPENSES 222,709. LUNCHROOM PURCHASES: PROGRAM SERVICE EXPENSES 170,909. MANAGEMENT AND GENERAL EXPENSES 173. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 171,082. GROUND MAINTENANCE: PROGRAM SERVICE EXPENSES 146,797. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 146,797. CLASSROOM SUPPLIES: PROGRAM SERVICE EXPENSES 122,718. MANAGEMENT AND GENERAL EXPENSES 1,444. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 124,162. FIELD TRIPS: PROGRAM SERVICE EXPENSES 112,953. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 112,953. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 8,219. MANAGEMENT AND GENERAL EXPENSES 82,909. FUNDRAISING EXPENSES 19,407. TOTAL EXPENSES 110,535. EQUIPMENT REPAIRS & MAINTENANCE: PROGRAM SERVICE EXPENSES 69,513. MANAGEMENT AND GENERAL EXPENSES 12. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 69,525. TECHNOLOGY SUPPLIES: PROGRAM SERVICE EXPENSES 46,408. MANAGEMENT AND GENERAL EXPENSES 21,675. FUNDRAISING EXPENSES 950. TOTAL EXPENSES 69,033. OFFICE SUPPLIES & PRINTING: PROGRAM SERVICE EXPENSES 32,846. MANAGEMENT AND GENERAL EXPENSES 18,951. FUNDRAISING EXPENSES 10,241. TOTAL EXPENSES 62,038. SUPPLIES: PROGRAM SERVICE EXPENSES 49,175. MANAGEMENT AND GENERAL EXPENSES 3,291. FUNDRAISING EXPENSES 3,556. TOTAL EXPENSES 56,022. BANK & CREDIT CARD FEES: PROGRAM SERVICE EXPENSES 2,199. MANAGEMENT AND GENERAL EXPENSES 41,233. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,432. YEARBOOK: PROGRAM SERVICE EXPENSES 29,684. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,684. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 8,399. MANAGEMENT AND GENERAL EXPENSES 17,306. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,705. CAMPUS SECURITY: PROGRAM SERVICE EXPENSES 24,989. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,989. COPY MACHINE LEASES & MAINTENANCE: PROGRAM SERVICE EXPENSES 19,045. MANAGEMENT AND GENERAL EXPENSES 1,389. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,434. TEACHER RECRUITMENT: PROGRAM SERVICE EXPENSES 20,245. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,245. PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 18,263. MANAGEMENT AND GENERAL EXPENSES 1,650. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,913. TESTING: PROGRAM SERVICE EXPENSES 14,406. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,406. VEHICLE MAINTENANCE: PROGRAM SERVICE EXPENSES 10,693. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,693. PLEDGE CAMPAIGN EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 8,738. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,738. BAD DEBT EXPENSE: PROGRAM SERVICE EXPENSES 54. MANAGEMENT AND GENERAL EXPENSES 6,762. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,816. POSTAGE: PROGRAM SERVICE EXPENSES 759. MANAGEMENT AND GENERAL EXPENSES 4,268. FUNDRAISING EXPENSES 1,151. TOTAL EXPENSES 6,178. COLLEGE ADVISEMENT: PROGRAM SERVICE EXPENSES 3,175. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,175. LIBRARY: PROGRAM SERVICE EXPENSES 2,283. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,283. SACS ACCREDITATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,200. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,200.

FORM 990, PART XII, LINE 2C:

THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2021

Software ID:
Software Version: