2026-05-06T06:16:42+00:00 2025-06-30 350921680 CROWE LLP 701 13th St NW Suite 852 Washington DC 20005 990 2024-07-01 314379452 Columbus School for Girls COLU 6142520781 65 S Drexel Ave Columbus OH 43209 JOE POWELL Chief Financial Officer 6142520781 2026-05-06 true true Steve Lenivy P01635350 2026245555 2026-05-06 2024 2025-03-06 01:10:19Z Camille Seals 65 S Drexel Ave Columbus OH 43209 22768494 false X www.columbusschoolforgirls.org X 1898 OH Columbus School for Girls, a college preparatory school founded in 1898, is dedicated to girls' intellectual, social, and ethical growth from infancy through twelfth grade. The school is characterized by (See Schedule O) 10 10 252 125 0 2187530 2794566 14510997 15434500 1739854 2669035 98365 221135 18536746 21119236 3020884 3490356 0 10225546 10494978 0 0 685965 6451212 6934993 19697642 20920327 -1160896 198909 49733645 48355982 5116205 3224865 44617440 45131117 In fulfillment of our mission and philosophy we strive to embrace the vitality of a diverse community and provide a curriculum that reflects multiple cultures and global connectedness; Develop leadership capacity and instill a commitment to social and civic responsibility and lifelong service to others; (Continued in Schedule O) false false 16722395 3490356 15652595 COLUMBUS SCHOOL FOR GIRLS (CSG) IS A COLLEGE PREPARATORY INDEPENDENT DAY SCHOOL IN CENTRAL OHIO. CSG HAS AN ENROLLMENT OF 532 STUDENTS, FROM PRESCHOOL TO GRADE 12. THE SCHOOL IS COMMITTED TO ITS FUNDAMENTAL VALUES: SEPARATE EDUCATION FOR WOMEN, CHALLENGING PREPARATION FOR COLLEGE, SUPPORTIVE RELATIONSHIPS, DIVERSITY, AND EXCELLENCE IN ALL ENDEAVORS BY OFFERING ACADEMIC EXCELLENCE IN A SINGLE-SEX ENVIRONMENT. THE MAIN SOURCE OF REVENUE IS TUITION, SUPPLEMENTED BY FUNDRAISING AND ENDOWMENT FUNDS. 16722395 true true false false false false false false true true true false false false false true true false true false false false false false false false false false true true false false false false false false true false false false true false false false false false false false false false true 82 0 true 252 true false false false false false true true false false false false false false X 10 10 false false true false false false false true true false false false true true true true true true true true false false OH X Joe Powell 6144534503 65 S DREXEL AVE Columbus OH 43209 X Anne Jeffrey Wright Secretary 1.0 0.0 X X 0 0 0 Chris Olsen Finance Chair and Treasurer 1.0 0.0 X X 0 0 0 Liza Kessler Board Chair 1.0 0.0 X X 0 0 0 Brandi Slaughter Diversity Chair 1.0 0.0 X 0 0 0 Carey Krug Board Member 1.0 0.0 X 0 0 0 Denise Page Hood Board Member 1.0 0.0 X 0 0 0 Frederic Bertley board member 1.0 0.0 X 0 0 0 Lacey Greenwalt Board Member 1.0 0.0 X 0 0 0 Nicci Hicks Board Member 1.0 0.0 X 0 0 0 Taylor Lint Board Member 1.0 0.0 X 0 0 0 Camille Seals HEAD OF SCHOOL EX-OFFICIO 40.0 0.0 X 275411 0 66544 Joe Powell Chief Financial Officer 40.0 0.0 X 156484 0 24929 Amy Borntrager Chief Development Officer 40.0 0.0 X 160084 0 23243 Elizabeth Gugle Director of Lower School 40.0 0.0 X 130485 0 44093 Kamaya P Thompson Assistant Head of School 40.0 0.0 X 136716 0 72539 Pamela Hartshorne assistant head of school 40.0 0.0 X 129635 0 19294 Thomas S Parsons Upper School Director 40.0 0.0 X 126940 0 15720 1115755 0 266362 10 false true false Sage Dining Service 1402 York Road Suite 100 Lutherville MD 21093 Dining Services 989946 Vartek Service Inc 4770 Hempstead Station Drive Kettering OH 45429 IT Support 391077 OSS Ohio Holdings LLC 2592 Elm Road NE Warren OH 44483 Security 258943 VAT Inc PO BOX 307568 COLUMBUS OH 432307568 Transportation Service 258943 Hubert Company 9555 Dry Fork Road Harrison OH 45030 dining services 117915 5 4242 202485 2587839 38868 2794566 Tuition 611310 14616879 14616879 Food/Lunch 611310 539150 539150 Auxiliary 611310 129209 129209 Summer Programs 611310 44845 44845 Tuition Fees 611710 24350 24350 80067 80067 0 0 15434500 2542506 0 2542506 165795 6467 159328 0 159328 159328 1764565 1638036 126529 0 126529 126529 7795 4242 4755 3040 3040 Ideas Camp 900099 50013 50013 MISCELLANEOUS 900099 8754 8754 0 0 0 0 58767 21119236 15652595 0 2672075 3490356 3490356 555879 555879 7722920 5977349 1281963 463608 486137 342246 119343 24548 1132485 861438 209259 61788 597557 420687 146696 30174 43796 43796 37608 37608 116498 116498 720275 533069 178430 8776 223937 223937 1012537 956076 55921 540 348644 348644 906242 868129 23822 14291 424243 406027 18216 123365 123365 1197989 1147605 31492 18892 102933 102933 Student Activities 954937 954937 After Hours Program 146250 146250 School Events 110184 103322 6862 Other expenses 145465 2371 143094 320090 163889 92853 63348 20920327 16722395 3511967 685965 595899 386107 2546820 1681616 899281 888820 130155 100933 0 0 0 0 1607828 464 204566 137570 43373803 21729839 22260910 21643964 21488186 23516508 0 0 0 0 49733645 48355982 896208 970273 1447343 1429875 87770 43467 0 0 2645567 781250 39317 0 5116205 3224865 X 18132906 17428451 26484534 27702666 44617440 45131117 49733645 48355982 198909 314768 0 X false true true false X 4320819 6621855 4037476 2187530 2794566 19962246 0 0 0 0 0 0 0 0 0 0 0 0 4320819 6621855 4037476 2187530 2794566 19962246 1934702 18027544 770380 2274297 1609579 940111 2708301 8302668 0 0 0 0 0 0 0 0 0 0 0 0 28264914 71761379 0.63781 0.66885 X Schedule A, Part II Public Support Test PART II HAS BEEN COMPLETED TO PROVE THE SCHOOL MEETS THE PUBLIC SUPPORT TEST AND THEREFORE QUALIFIES TO USE THE SPECIAL RULE IN REPORTING ON SCHEDULE B. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 23808403 257905 2534481 1040000 25560789 22019305 141771 2677327 1030000 23808403 20810182 158288 2010835 960000 22019305 22324344 2793849 -3408011 900000 20810182 18354068 247970 4552306 830000 22324344 0.0 0.72 0.28 true false 2455449 2455449 37076783 19083017 17993766 679814 615556 64258 3161757 2031266 1130491 21643964 Federal Income Taxes Charitable Gift Annuities 0 X 17838372 314768 0 314768 17523604 116498 3479134 3595632 21119236 17324695 11222 11222 17313473 116498 3490356 3606854 20920327 Schedule D, Part IV, Line 2b Explanation of escrow agreement The School holds funds in a custodial manner for various School clubs and groups. These funds are not for the use of the School. When clubs and groups collect funds, they are given to the business office for deposit, and the funds are deposited to the School's main checking account at Huntington National Bank. Monthly statements are sent to the club advisor for clubs and groups with regular activities, such as language clubs and sports teams. If the account is for a group that does not have regular activity throughout the year, statements are sent when they are regularly depositing and using funds. Schedule D, Part V, Line 4 Intended uses of endowment funds Columbus School for Girls' endowment fund is to sustain the school for future generations while providing current students with financial aid scholarships and other donor-designated gifts. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Generally accepted accounting principles prescribe recognition thresholds and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits will be recognized only if a tax position is more likely than not sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely to be realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit will be recorded. Management has concluded that they are unaware of any tax benefits or liabilities to be recognized on June 30, 2025, or 2024. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Rental Expense - -6467 Scholarship Walk Expense - -4755 SCHOLARSHIP AND FINANCIAL AID - 3490356 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expense - 6467 Scholarship Walk Expense - 4755 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements SCHOLARSHIP AND FINANCIAL AID - 3490356 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY Columbus School for Girls administers its admission, financial aid, and employment policies without regard to race, religion, sexual orientation, creed, or national origin. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT Columbus School for Girls receives state-mandated funds from the State of Ohio. true EMPLOYEE REMISSION AND FINANCIAL AID 45 747918 FINANCIAL AID 216 2742438 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds CSG's Admission and Development offices work closely to award named scholarships to students. The parents submit a financial aid application and supporting tax forms online via Clarity, a third-party organization. CSG receives a report based on parents' income, expenses, and the amount they can afford for independent school tuition. CSG's financial aid committee reviews the parent information and grants awards as needed. The Admissions Office notifies the student of their scholarship amount. These grants are entered into the Sr. System financial aid software, which flows into the accounts receivable module. The total financial aid is based on a budget number that is on CSG's financial statement. If, in the rare instance, CSG requested a student leave, that portion of the financial aid would be designated back into the financial aid funds. The Development Office has the donor specifications for who should be awarded the scholarship. Once the student is chosen for the scholarship award, the Development office sends the donor a letter about the student. X true true X X false true false false false false false false false Camille Seals HEAD OF SCHOOL EX-OFFICIO 270611 0 0 0 4800 0 13771 0 52773 0 341955 0 0 0 Joe Powell Chief Financial Officer 156484 0 0 0 0 0 8073 0 16856 0 181413 0 0 0 Amy Borntrager Chief Development Officer 160084 0 0 0 0 0 9200 0 14043 0 183327 0 0 0 Elizabeth Gugle Director of Lower School 130485 0 0 0 0 0 13084 0 31009 0 174578 0 0 0 Kamaya P Thompson Assistant Head of School 136716 0 0 0 0 0 7064 0 65475 0 209255 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use The Head of School is required to live on campus. This benefit is considered nontaxable under IRC Section 119. An estimated value of the benefit was reported for Camille Seals for $50,000. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan Camille Seals, Head of the School, participated in a supplemental nonqualified retirement plan. The school made a contribution to the plan of $6,893 in December 2024. Schedule J, Part I, Line 3 ARRANGEMENT USED TO ESTABLISH THE TOP MANAGEMENT OFFICIALS COMPENSATION COLUMBUS SCHOOL FOR GIRLS'S CFO PROVIDES THE BOARD OF TRUSTEES COMPENSATION COMMITTEE WITH SALARY INFORMATION FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS) ORGANIZATION. NAIS PROVIDES HEAD OF SCHOOL SALARY DATA BASED ON NUMEROUS CRITERIA, SUCH AS SCHOOL ENROLLMENT, AND LOCATION OF THE SCHOOL, SUCH AS MIDWEST, EAST OR WEST COAST. THE COMPENSATION COMMITTEE REVIEWS THE NAIS SALARY INFORMATION AND THE HEAD OF SCHOOL ANNUAL AND LONG-TERM GOALS. IN ADDITION, THE COMMITTEE CONSIDERS THE APPROVED FACULTY, STAFF, AND ADMINISTRATOR'S SALARY INCREASE APPROVED BY THE BOARD. AFTER DISCUSSION, THE COMMITTEE RECOMMENDS A SALARY TO THE BOARD OF TRUSTEES FOR APPROVAL. THE BOARD OF TRUSTEES MEETS IN EXECUTIVE SESSION TO DISCUSS AND VOTE ON THE HEAD OF SCHOOL'S COMPENSATION FOR THE NEW SCHOOL YEAR. SEE PART V SEE PART V 28155 TUITION REMISSION 50% Remission per School Policy Schedule L, Part III, Column (a) GRANTS OR ASSISTANCE BENEFITING INTERESTED PERSONS COLUMBUS SCHOOL FOR GIRLS OFFER 50% TUITION REMISSION FOR ALL EMPLOYEES WITH DAUGHTERS WHO ARE CURRENT STUDENTS. CURRENTLY $28,155 IN TUITION REMISSION FUNDS ARE BEING RECEIVED BY FAMILY MEMBERS OF INTERESTED PERSONS. Schedule L, Part III, Column (a) Name of Interested Person AS PER IRS INSTRUCTIONS FOR Form 990 SCHEDULE L, SCHOOLS ARE NOT REQUIRED TO IDENTIFY INTERESTED PERSONS TO WHOM THEY PROVIDED SCHOLARSHIPS, FELLOWSHIPS, AND SIMILAR FINANCIAL ASSISTANCE. THEREFORE, COLUMNS (A) AND (B) HAVE BEEN LEFT BLANK FOR THESE LINES. X Equipment 1 38868 Cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Other - Equipment - the number of contributions received Form 990, Part I, Line 1 Brief mission continued challenging academics, enriching arts and athletics, supportive relationships, and a range of diversity. We encourage girls and young women to discover their distinctive potential and to strive for excellence amid the challenges and opportunities of a global and dynamic world. Form 990, Part III, Line 1 ORGANIZATION'S MISSION (FROM PART III) COLUMBUS SCHOOL FOR GIRLS, A COLLEGE PREPARATORY SCHOOL FOUNDED IN 1898, IS DEDICATED TO GIRLS' INTELLECTUAL, SOCIAL, AND ETHICAL GROWTH FROM INFANCY THROUGH TWELFTH GRADE. THE SCHOOL IS CHARACTERIZED BY CHALLENGING ACADEMICS, ENRICHING ARTS AND ATHLETICS, SUPPORTIVE RELATIONSHIPS, AND A RANGE OF DIVERSITY. WE ENCOURAGE GIRLS AND YOUNG WOMEN TO DISCOVER THEIR DISTINCTIVE POTENTIAL AND TO STRIVE FOR EXCELLENCE AMID THE CHALLENGES AND OPPORTUNITIES OF A GLOBAL AND DYNAMIC WORLD. Form 990, Part VI, Line 1a Committee Delegation The Executive Committee shall consist of the Board Chair, the Board Chair-Elect, all Board Vice Chairs, the chair of the Nominating and Board Governance Committee, the chair of the Finance Committee plus up to two additional trustees who are either the chair of a committee other than the Nominating and Board Governance Committee or are recommended by the Board Chair. The Board Chair shall serve as chair of the Executive Committee and be an ex-officio member, with full voting privileges, of all standing committees, including the Nominating and Board Governance Committee and the Finance Committee. Unless otherwise prohibited, the immediate past Board Chair of the Corporation shall serve as an ex-officio member of the Executive Committee, with full voting privileges for one year after his or her term ends as Board Chair. Non-officers shall not serve on the Executive Committee for more than three (3) consecutive one (1) year terms. Form 990, Part VI, Line 4 Significant changes to organizational documents On January 24, 2025, the organization adopted amendments to its Code of Regulations affecting board composition and committee structure. The revised bylaws removed the previous requirement that the board be comprised of one-third parents, one-third alumnae, and one-third independents, and now provide that the board will include parents, alumnae, and independents without specifying proportions. The minimum number of trustees required to serve on the Board Development and Finance Committees was also reduced from five to three. Form 990, Part VI, Line 11b Review of form 990 by governing body The full form 990 and supplemental schedules is reviewed by the CFO before filing. Crowe LLP, an independent accounting firm, will present the full form 990 and supplemental schedules to the Columbus School for Girls Finance Committee in May 2026. The full form 990 and supplemental schedules will then be sent to the Executive Committee and Board of Trustees upon filing. Form 990, Part VI, Line 12c Conflict of interest policy All Board members annually complete a confidentiality/conflict of interest statement. If a conflict arises, it is noted and reviewed by the Board to determine if any action needs to be taken. Individuals with conflicts abstain from voting on such matters. Form 990, Part VI, Line 15a Process to establish compensation of top management official Columbus School for Girls's CFO provides the Board of Trustees Compensation Committee with salary information from the National Association of Independent Schools (NAIS) organization. NAIS provides Head of School salary data based on numerous criteria, such as enrollment and the school's location, such as Midwest, east, or West Coast. When the contract is up for renewal, the committee may use an outside consultant to determine salary and compensation. The independent Compensation committee reviews the NAIS salary information and the Head of the School's annual and long-term goals. In addition, the committee considers the approved faculty, staff, and administrator's salary increase approved by the Board. After discussion, the committee recommends a salary to the Board of Trustees for approval. The Board of Trustees meets in an Executive session to discuss and vote on the Head of the School's compensation for the new school year. This is documented in the board minutes and is conducted annually. Form 990, Part VI, Line 15b Process to establish compensation of other employees Officers' compensation is based on an annual salary increase approved each year by the Board of Trustees. The salary increase is part of the school's budget process. This is documented in the board minutes and is conducted annually. As with the Head of School's compensation, CSG's officer's salary is reviewed per the guidelines established with the National Association of Independent Schools (NAIS). NAIS has salary information based on school enrollment and region of the country. Form 990, Part VI, Line 19 Required documents available to the public Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are not available to the public. Form 990, Part VIII, Line 2f Other Program Service Revenue Transportation - Total Revenue: 30400, Related or Exempt Function Revenue: 30400, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Spring Break Camp - Total Revenue: 14277, Related or Exempt Function Revenue: 14277, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Unicorn Sports - Total Revenue: 16625, Related or Exempt Function Revenue: 16625, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Athletic Gates - Total Revenue: 18765, Related or Exempt Function Revenue: 18765, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;