Hammond School FY2021 filing

Tax-deductible

Columbia, SC501(c)(3)Since 1965EducationEIN 57-0477924

The mission of hammond school is to instill in students a commitment to academic excellence and recognition of individual potential that will contribute to the development of their characters.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$1.2M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $2.1M a year · 9% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.2M
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 7.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $12K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$24.9M
44% of total assets
Looks good: liabilities are 44% of assets; 50% or less.
Pt X · Ln 26
Independent board members
21
of 23 voting members
Looks good: 21 of 23 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$20.1M
-0.5% vs prior year
Spent
$20.2M
To programs
88%
Net assets
$31.7M
By yearFY2020–FY2024
Revenue
$20.1M
FY2021-0.5%
Revenue by fiscal year
FY2020$20.2M
FY2021$20.1M
FY2022$23.2M
FY2023$25.2M
FY2024$25.7M
FY2024$27.2M
Expenses
$20.2M
FY2021▲ +6%
Expenses by fiscal year
FY2020$19.0M
FY2021$20.2M
FY2022$20.4M
FY2023$21.6M
FY2024$22.7M
FY2024$23.5M
Net assets
$31.7M
FY2021▲ +6%
Net assets by fiscal year
FY2020$29.9M
FY2021$31.7M
FY2022$33.2M
FY2023$37.2M
FY2024$40.7M
FY2024$44.7M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 1984.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $17.7M Management & general 12% · $2.4M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

30 people listed on the 990; $1.2M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Head of School
$489,493Pt VII · Sec A
Chief Financial Officer
$148,255Pt VII · Sec A
Director of Advancement
$131,537Pt VII · Sec A
Middle School Head
$117,472Pt VII · Sec A
Lower School Head
$114,170Pt VII · Sec A
Athletic Director
$111,544Pt VII · Sec A
Upper School Head
$106,340Pt VII · Sec A
$0Pt VII · Sec A

Andrew M North’s $346K as Head of School is at the 72nd percentile of top reported officer pay among 3683 $10–100M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Christopher B Angel———$509,244$489,493$485,953
Andrew M North$345,669$320,326$304,117———
Andrew North———$191,696$117,472—
Grace Moore$148,529$138,830$141,318$108,911——
Candace Leaphart————$148,255$145,210
Susan Keenan———$144,072$131,537$137,969
Jeff Barnes$136,664$129,063$122,244$113,979$111,544$111,867
Elaine Arnold$122,877$129,253————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Educates students to achieve academic excellence and recognize their potential for character development.

Provided by the organization

This section is blank until Hammond School claims this page.

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1 program service account for $17.7M of program spending, described in the organization's own filed words · FY2020.
01

Hammond school is a non-profit primary educational institution providing education from preschool through grade 12.

$17.7Mprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$12K
Grants paid · 6 grants · $11.4M · 2019–2024
Unitemized GrantFY2024$1,967,460
Unitemized GrantFY2023$2,012,955
Unitemized GrantFY2022$1,960,312
Unitemized GrantFY2021$1,857,386
Unitemized GrantFY2020$1,868,718
Unitemized GrantFY2019$1,701,982

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$20.1M
Ln 12
Fees for servicesLn 2g$18.7M
Gifts and grantsLn 1h$958K
Investment incomeLn 3$391K
Money outPt IX
$20.2M
Ln 25
Programscol B$17.7M
Managementcol C$2.4M
Owns and owesPt X
$31.7M
net assets · Ln 32
Cash and savingsLn 1–2$12.1M
Total assetsLn 16$56.5M
LiabilitiesLn 26$24.9M
PeoplePt VI, VII
30
listed · VII A
PaidVII A7
Voting boardVI 1a23
IndependentVI 1b21
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$958K
Fundraising eventsLn 1c$12K
Fees for servicesLn 2g$18.7M
Investment incomeLn 3$391K
Other incomeLn 4–11$98K
Gains on assetsLn 7$163K
Total revenueLn 12$20.1M
Assets in detailPt X, end of year
CashLn 1$12.1M
Cash and savings togetherLn 1–2$12.1M
InvestmentsLn 11–13$10.6M
Land, buildings, equipmentLn 10c$30.0M
Other assetsLn 15$374K
Total assetsLn 16$56.5M
LiabilitiesLn 26$24.9M
Net assetsLn 32$31.7M
OperationsPt I, VI
EmployeesI 5341
VolunteersI 6500
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$8.8M$12.1M
InvestmentsLn 11–13$8.7M$10.6M
Land, buildings, equipmentLn 10c$30.4M$30.0M
Total assetsLn 16$54.8M$56.5M
LiabilitiesLn 26$24.9M$24.9M
Net assetsLn 32$29.9M$31.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$1.9M$1.9M
Pay of current officers, directors and key staffLn 5$1.5M$1.3M$189K
Other salaries and wagesLn 7$7.6M$6.7M$948K
Pension plan contributionsLn 8$375K$325K$50K
Other employee benefitsLn 9$1.7M$1.5M$225K
Payroll taxesLn 10$613K$531K$82K
Management feesLn 11a$109K$102K$7K
Conferences, conventions and meetingsLn 19$118K$103K$15K
InterestLn 20$286K$286K
Depreciation, depletion and amortizationLn 22$1.9M$1.7M$245K
InsuranceLn 23$157K$137K$20K
Other expenses (24a–d)Ln 24$3.3M$3.0M$305K
All other expensesLn 24e$550K$488K$62K
Total functional expensesLn 25$20.2M$17.7M$2.4M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $25.7M$22.7M$3.0M$40.7M 990 PDF
FY2023 $25.2M$21.6M$3.5M$37.2M 990 PDF
FY2022 $23.2M$20.4M$2.9M$33.2M 990 PDF
FY2021 Viewing $20.1M$20.2M−$67K$31.7M 990 PDF
FY2020 $20.2M$19.0M$1.2M$29.9M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (4 parts)
Part VIII · Statement of revenue $20,098,930 across 8 lines filed
Lines not itemized here account for $154,852 of total revenue; see the IRS return.
VIII-1c Fundraising events$11,550
VIII-1f All other contributions, gifts and grants$946,003
VIII-1h Total contributions, gifts and grants$957,553
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $18,497,639$18,497,639
VIII-3 Investment incomeExcluded from tax $227,058$227,058
VIII-7 Net gain or loss on sales of assetsExcluded from tax $163,496$163,496
VIII-8 Net income from fundraising eventsExcluded from tax $98,332$98,332
VIII-12 Total revenueRelated to mission $18,652,491 · Unrelated business $0 · Excluded from tax $488,886$20,098,930
Part IX · Statement of functional expenses $20,165,726 across 13 lines filed
IX-2 Grants to domestic individualsPrograms $1,868,718$1,868,718
IX-5 Pay of current officers, directors and key staffPrograms $1,330,857 · Management $188,549$1,519,406
IX-7 Other salaries and wagesPrograms $6,690,440 · Management $947,868$7,638,308
IX-8 Pension plan contributionsPrograms $324,620 · Management $50,040$374,660
IX-9 Other employee benefitsPrograms $1,461,935 · Management $225,359$1,687,294
IX-10 Payroll taxesPrograms $531,277 · Management $81,897$613,174
IX-11a Management feesPrograms $102,156 · Management $6,949$109,105
IX-19 Conferences, conventions and meetingsPrograms $103,063 · Management $15,020$118,083
IX-20 InterestManagement $285,887$285,887
IX-22 Depreciation, depletion and amortizationPrograms $1,678,752 · Management $244,659$1,923,411
IX-23 InsurancePrograms $137,211 · Management $19,997$157,208
IX-24 Other expenses (24a–d)Programs $3,015,662 · Management $304,746$3,320,408
IX-24e All other expensesPrograms $487,787 · Management $62,277$550,064
IX-25 Total functional expensesPrograms $17,732,478 · Management $2,433,248 · Fundraising $0$20,165,726
Part X · Balance sheet $56,545,051 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $8,845,839$12,068,291
X-3 Pledges and grants receivableStart of year $2,473,927$821,913
X-4 Accounts receivableStart of year $3,600,637$2,589,417
X-8 Inventories for sale or useStart of year $30,640$28,997
X-9 Prepaid expenses and deferred chargesStart of year $114,859$97,383
X-10c Land, buildings and equipment, netStart of year $30,393,382$29,966,100
X-11 Publicly traded securitiesStart of year $8,681,716$10,598,757
X-15 Other assetsStart of year $612,815$374,193
X-16 Total assetsStart of year $54,753,815$56,545,051
X-17 Accounts payable and accrued expensesStart of year $1,390,869$1,565,681
X-19 Deferred revenueStart of year $8,770,047$10,399,139
X-20 Tax-exempt bond liabilitiesStart of year $13,265,320$11,414,933
X-25 Other liabilitiesStart of year $1,461,953$1,514,936
X-26 Total liabilitiesStart of year $24,888,189$24,894,689
X-27 Net assets without donor restrictionsStart of year $26,563,633$27,582,645
X-28 Net assets with donor restrictionsStart of year $3,301,993$4,067,717
X-32 Total net assets or fund balancesStart of year $29,865,626$31,650,362
X-33 Total liabilities and net assetsStart of year $54,753,815$56,545,051
Part XI · Reconciliation of net assets $31,650,362 net assets at year end
XI-1 Total revenue$20,098,930
XI-2 Total expenses$20,165,726
XI-3 Revenue less expenses−$66,796
XI-4 Net assets at start of year$29,865,626
XI-5 Net unrealized gains (losses) on investments$1,469,853
XI-9 Other changes in net assets$381,679
XI-10 Net assets at end of year$31,650,362

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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