2024-05-01T08:22:30-05:00 2023-06-30 232108173 RKL LLP PO BOX 8408 LANCASTER PA 176048408 990 2022-07-01 231352396 LANCASTER COUNTRY DAY SCHOOL LANC 7173922916 725 HAMILTON ROAD LANCASTER PA 17603 JOHN B FORD BUSINESS MANAGER 7173922916 2024-04-23 1 JOHN FORD 999009999 0 BETH L T SAUDER CPA P01474324 7173945666 2024-04-23 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOHN B FORD 725 HAMILTON ROAD LANCASTER PA 17603 20943015 0 X WWW.LANCASTERCOUNTRYDAY.ORG X 1909 PA THE MISSION OF LANCASTER COUNTRY DAY SCHOOL IS TO ENCOURAGE EACH STUDENT'S GROWTH WITHIN A CHALLENGING AND SUPPORTIVE ACADEMIC ENVIRONMENT THAT INSPIRES ENTHUSIASM FOR LEARNING, THE JOY OF ACCOMPLISHMENT, AND COMMITMENT TO COMMUNITY. WE FOSTER THE INDIVIDUAL'S THINKING SKILLS AND CREATIVE EXPRESSION WITH AN EMPHASIS ON PERSONAL INTEGRITY, MUTUAL RESPECT, AND SOCIAL RESPONSIBILITY. 21 21 243 25 0 0 3191044 3350208 14319820 15384097 343016 255619 167668 5182 18021548 18995106 4679772 5065577 0 0 9186310 10040569 0 0 532170 5400418 5940945 19266500 21047091 -1244952 -2051985 69919382 71912934 16051122 14589256 53868260 57323678 X THE MISSION OF LANCASTER COUNTRY DAY SCHOOL IS TO ENCOURAGE EACH STUDENT'S GROWTH WITHIN A CHALLENGING AND SUPPORTIVE ACADEMIC ENVIRONMENT THAT INSPIRES ENTHUSIASM FOR LEARNING, THE JOY OF ACCOMPLISHMENT, AND COMMITMENT TO COMMUNITY. WE FOSTER THE INDIVIDUAL'S THINKING SKILLS AND CREATIVE EXPRESSION WITH AN EMPHASIS ON PERSONAL INTEGRITY, MUTUAL RESPECT, AND SOCIAL RESPONSIBILITY. 0 0 16202106 5065577 15468887 DEEPLY COMMITTED TO THE INTELLECTUAL, CREATIVE, PHYSICAL, AND EMOTIONAL GROWTH OF ITS STUDENTS, LANCASTER COUNTRY DAY SCHOOL SEEKS TO PROVIDE RIGOUROUS, COLLEGE PREPARATORY ACADEMIC PROGRAM WITHIN A SUPPORTIVE ENVIRONMENT, RESULTING IN A COMMUNITY OF GLOBALLY-CONSCIOUS, LIFELONG LEARNERS. CHALLENGING STUDENTS TO LOOK AT THE WORLD IN NEW WAYS, LCDS HAS HIGH ACADEMIC AND BEHAVORIAL EXPECTATIONS OF ITS STUDENTS WHILE PROVIDING EXTENSIVE SUPPORT TO ACHIEVE THOSE STANDARDS. THROUGH CLOSE RELATIONSHIPS AMONG STUDENTS AND ADULTS, THE SCHOOL ENCOURAGES PERSONAL GROWTH AND TRUST, THEREBY FOSTERING CONFIDENT, ARTICULATE, ANDTHOUGHTFUL INDIVIDUALS WHO CAN SUCCESSFULLY INTERPRET A COMPLEX AND RAPIDLY CHANGING WORLD. AS A COEDUCATIONAL, INDEPENDENT SCHOOL "UNDER ONE ROOF" FOR STUDENTS FROM PRESCHOOL THROUGH TWELFTH GRADE LCDS ENCOURAGES CLOSE INTERACTION AMONG PEOPLE OF DIVERSE BACKGROUNDS, STRIVING TO REFLECT THE WORLD AS IT TRULY EXISTS. RESPECT FOR SELF, CONCERN FOR OTHERS, COMMITMENT TO COMMUNITY, AND STEWARDSHIP OF THE ENVIRONMENT ARE HALLMARKS OF A LANCASTER COUNTRY DAY SCHOOL EDUCATION. IN ADDITION TO SETTING HIGH EXPECTATIONS FOR ACADEMIC EXCELLENCE, THE SCHOOL URGES BOTH STUDENTS AND ADULTS TO SEEK BALANCE IN FULFILLING THEIR MANY OBLIGATIONS WHILE MAINTAINING A STRONG COMMITMENT TO THEIR OWN PHYSICAL AND EMOTIONAL HEALTH. 16202106 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 X 64 0 1 243 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 21 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X JOHN B FORD BUSINESS MANAGER 7173922916 725 HAMILTON ROAD LANCASTER PA 17603 J GARY LANGMUIR PRESIDENT 2.00 X X 0 0 0 BERNADETTE MILNER GARDNER TRUSTEE/IMMEDIATE PAST PRES 2.00 X X 0 0 0 BRIAN J TATE VICE PRESIDENT 2.00 X X 0 0 0 ANGELA ANG-ALHADEFF TREASURER 2.00 X X 0 0 0 LOU CASTELLI SECRETARY 1.00 X X 0 0 0 CAITLIN RYE BANTA TRUSTEE 1.00 X 0 0 0 DARREN BLAKEMORE TRUSTEE - BEGIN 9/2022 1.00 X 0 0 0 HYASMINE CHARLES TRUSTEE - BEGIN 9/2022 1.00 X 0 0 0 BRADLEY CLARK TRUSTEE 1.00 X 0 0 0 VIRGINIA ECKMAN TRUSTEE 1.00 X 0 0 0 DAVID GROFF TRUSTEE - BEGIN 9/2022 1.00 X 0 0 0 LAURA HARKIN TRUSTEE 1.00 X 0 0 0 GAUTAM PASUPULETI TRUSTEE 1.00 X 0 0 0 ELIZABETH M PAYNE TRUSTEE 1.00 X 0 0 0 DOUGLAS W REBERT TRUSTEE 1.00 X 0 0 0 KERMA REISS TRUSTEE 1.00 X 0 0 0 CHRISTOPHER RUSSO TRUSTEE 1.00 X 0 0 0 TONY SPLEEN TRUSTEE 1.00 X 0 0 0 SANDRA URDANETA HARTMANN TRUSTEE 1.00 X 0 0 0 SANDRA J WEGE TRUSTEE 1.00 X 0 0 0 MARY BETH WEST TRUSTEE 1.00 X 0 0 0 JOHN B FORD BUSINESS MANAGER 40.00 X 121305 0 21720 MATTHEW MICCICHE HEAD OF SCHOOL 40.00 X 192882 0 13723 ASHLEY S LAMAR DIRECTOR OF DEVELOPMENT 40.00 X 123193 0 16165 SANDRA ABRAHAM DIRECTOR OF ADMISSIONS 40.00 X 116403 0 10068 TODD TROUT ASSISTANT HEAD OF SCHOOL 40.00 X 117924 0 20759 CAROLINE BADRI HEAD OF LOWER SCHOOL 40.00 X 106255 0 20177 MARY JEANNETTE GABRIEL HEAD OF UPPER SCHOOL 40.00 X 101756 0 5070 879718 0 107682 7 0 1 0 METZ CULINARY MANAGEMENT TWO WOODLAND DRIVE DALLAS PA 18612 FOOD/DINING SERVICES 385265 IJ TECH MECHANICAL SERVICES INC 402 SOUTH CHIQUES RD MANHEIM PA 17545 HVAC MAINTENANCE 214027 FIRST STUDENT INC 22157 NETWORK PLACE CHICAGO IL 60673 TRANSPORTATION SERVICES 169478 MOSER ROOFING SOLUTIONS LLC 801 ROHERSTOWN RD LANCASTER PA 17604 ROOFING REPAIR 166040 ESHELMAN TRANSPORTATION 4339 MORGANTOWN ROAD MOHNTON PA 19540 TRANSPORTATION SERVICES 155343 5 98638 91638 3159932 64279 3350208 TUITION 611600 14927020 14927020 CAMP & ENRICHMENT 611600 237176 237176 TRANSPORTATION BUS INCOME 611600 136166 136166 THEATER INCOME 611600 66992 66992 AP PROGRAM REVENUE 611600 16743 16743 15384097 437790 437790 131051 161141 -30090 -30090 -30090 1505035 1687206 -182171 -182171 -182171 12399 98638 40685 -28286 -28286 37645 58877 -21232 -21232 ASP INCOME 900099 58747 58747 TEXTBOOK INCOME 900099 26043 26043 84790 18995106 15468887 0 176011 5065577 5065577 521650 409551 37366 74733 7512664 4849140 2396543 266981 314641 202733 99964 11944 1051113 681000 328667 41446 640501 418531 195048 26922 11260 11260 19000 19000 515205 322861 192344 404806 397251 7555 670491 501696 167233 1562 52926 52926 638571 615390 20754 2427 94274 85381 8893 425374 409933 13825 1616 1644236 1584550 53438 6248 176370 176370 CAMP AND ENRICHMENT 291577 291577 PROFESSIONAL DEVELOPMEN 198585 108305 3652 86628 ATHLETICS 167121 167121 MISCELLANEOUS EXPENSE 158048 152310 5136 602 473101 336450 133145 3506 21047091 16202106 4312815 532170 261679 185658 1730941 1431553 2269730 1267182 24345 121195 25810 31285 247340 254438 55283089 16920733 39371244 38362356 25577601 29469709 410692 789558 69919382 71912934 992786 989982 1154423 1122387 13753779 12316178 150134 160709 16051122 14589256 X 38033236 40399628 15835024 16924050 53868260 57323678 69919382 71912934 X -2051985 5121585 385818 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 25400800 510024 5353952 1856995 29407781 15083900 14790010 -3247539 1225571 25400800 11673233 42381 4591795 1223509 15083900 14222495 -1581677 967585 11673233 13406628 1752100 936233 14222495 0.50210 0.49790 0.00000 0 0 1613434 1613434 49537215 14030090 35507125 4092779 2890643 1202136 39661 39661 38362356 CAPITAL LEASE PAYABLE 9300 DEFERRED ANNUITY 70326 DUE TO STUDENT/PARENT ASSOCIATIONS 81083 160709 X 19656950 5121585 -4679759 441826 19215124 -220018 -220018 18995106 16201532 220018 220018 15981514 5065577 5065577 21047091 PART V, LINE 4: ENDOWMENT FUNDS ARE USED FOR NEED-BASED SCHOLARSHIPS, FACULTY COMPENSATION AND PROFESSIONAL DEVELOPMENT, AND SCHOOL PROGRAM SUPPORT. PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CONSEQUENTLY, THE SCHOOL WILL NOT INCUR ANY LIABILITY FOR FEDERAL INCOME TAX, EXCEPT FOR TAX ARISING FROM UNRELATED BUSINESS INCOME. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE SCHOOL, INCLUDING WHETHER THE ENTITY IS EXEMPT FROM INCOME TAXES. MANAGEMENT EVALUATED THE TAX POSITIONS TAKEN AND CONCLUDED THAT THE SCHOOL HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL AUTHORITIES FOR YEARS ENDING PRIOR TO 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN (LOSS) ON INTEREST IN TRUSTS HELD BY THIRD PARTIES 7,294. UNREALIZED GAIN (LOSS) ON INTEREST SWAP 378,524. SCHOLARSHIPS - TUITION ASSISTANCE -4,286,294. TUITION REMISSION - EMPLOYEE BENEFITS -779,283. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -161,141. SCHOOL STORE EXPENSES -58,877. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 161,141. SCHOOL STORE EXPENSES 58,877. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS - TUITION ASSISTANCE 4,286,294. TUITION REMISSION - EMPLOYEE BENEFITS 779,283. PART V, LINE 1B THE CONTRIBUTIONS AMOUNT SHOWN FOR THE PRIOR YEAR YEAR ENDOWMENT FUNDS INCLUDE $14,227,611 IN BOARD-DESIGNATED ENDOWMENT FUNDS, WHICH WERE NOT INCLUDED IN THE PRIOR YEAR AMOUNTS. TRUE CONTRIBUTIONS FOR THE PRIOR YEAR WERE $562,399. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 LANCASTER COUNTRY DAY SCHOOL'S ENROLLMENT ADVERTISEMENTS MENTION THE SCHOOL'S POLICY OF RACIAL NON-DISCRIMINATION. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES BOOKS AND SUPPLIES FROM THE PENNSYLVANIA DEPARTMENT OF EDUCATION UNDER ACTS 195/90. FUNDFEST 111037 98638 12399 15954 2846 12399 9486 111037 98638 12399 15954 2846 12399 9486 40685 -28286 1 SCHOLARSHIPS 340 5065577 PART I, LINE 2: STUDENTS MAY APPLY FOR FINANCIAL AID THROUGH AN ESTABLISHED PROCESS WHEREBY ALL REQUESTS ARE PROCESSED BY SCHOOL AND STUDENT SERVICE FOR FINANCIAL AID. THE FINANCIAL AID COMMITTEE, WHICH CONSISTS OF THE HEAD OF SCHOOL, ADMISSIONS DIRECTOR AND BUSINESS MANAGER, REVIEW ALL APPLICATIONS. ONCE IT IS DETERMINED THAT THE STUDENT QUALIFIES, THE AMOUNT OF AID AWARDED IS DETERMINED BY THE LEVEL OF NEED AND FUNDS AVAILABLE. STUDENTS MUST EXHIBIT A SATISFACTORY PERFORMANCE FOR AID TO CONTINUE AND MUST REAPPLY FOR AID EACH SUCCEEDING YEAR. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 MATTHEW MICCICHE HEAD OF SCHOOL 192882 0 0 0 0 0 2488 0 11235 0 206605 0 0 0 PART I, LINE 1A THE SCHOOL PROVIDES THE HEAD OF SCHOOL WITH A HOUSING ALLOWANCE. THE VALUE OF THIS BENEFIT IS REPORTED AS W-2 COMPENSATION. X 5 48325 FMV X AUCTION ITEMS 26 15954 FMV 0 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS IS BASED ON THE NUMBER OF CONTRIBUTIONS, NOT NUMBER OF ITEMS RECEIVED. PART I, LINE 33: THE ORGANIZATION RECEIVED NON-CASH ITEMS IN PARTIAL SATISFACTION OF A PRIOR YEAR PLEDGE, AND THEREFORE, THE AMOUNT IS NOT REPORTED ON PART VIII, LINE 1G NOR IS IT REPORTED IN COLUMN (C) OF SCHEDULE M. FORM 990, PART V, LINE 1C: THE ORGANIZATION DID NOT HAVE ANY INSTANCES WHERE BACKUP WITHHOLDING WAS REQUIRED; HOWEVER, IF THE SITUATION WOULD ARISE, THE ORGANIZATION IS AWARE OF THE REPORTING REQUIREMENTS AND WOULD HANDLE THAT ACCORDINGLY. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS, BERNADETTE GARDNER AND CHRISTOPHER RUSSO HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS DELEGATES THE INITIAL REVIEW OF THE FORM 990 TO THE FINANCE COMMITTEE OF THE BOARD, THE CONTROLLER, AND THE BUSINESS MANAGER, ALL OF WHOM HAVE PRACTICAL AND/OR PROFESSIONAL TAX EXPERTISE IN NON-PROFIT MANAGEMENT, ACCOUNTING, AND FEDERAL TAX LAW GOVERNING EXEMPT ORGANIZATIONS. ONCE THE INITIAL REVIEW IS COMPLETE, THE FULL BOARD OF DIRECTORS RECEIVES THE FINAL FORM 990 PRIOR TO THE FORM 990'S FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE SCHOOL'S CONFLICT OF INTEREST POLICY AND DISCLOSURE FORM ARE DISTRIBUTED ANNUALLY TO TRUSTEES. THE ORGANIZATION MAINTAINS ALL THE CONFLICT OF INTEREST DISCLOSURE FORMS. IT REVIEWS THE ANNUAL DISCLOSURES AND RESOLVES ANY POTENTIAL CONFLICTS OF INTEREST THAT MAY ARISE. AN OFFICER OR TRUSTEE WHO HAS AN ACTUAL, POTENTIAL, OR THE APPEARANCE OF AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST IN A VOTE SHALL RECUSE HIMSELF OR HERSELF FROM THE VOTE AND ACCOMPANYING DISCUSSION. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE HEAD OF SCHOOL IS REVIEWED BY THE BOARD PRESIDENT. COMPENSATION IS COMPARED TO INDUSTRY STANDARDS TO ENSURE THE HEAD OF SCHOOL'S COMPENSATION IS WITHIN FAIR MARKET RANGE OF THE INDUSTRY. DISCUSSIONS ON COMPENSATION ARE RECORDED IN FINANCE COMMITTEE MEETINGS AS WELL AS IN THE BOARD MINUTES. THE BOARD APPROVES THE TOTAL SALARY/BENEFITS WITHIN THE BUDGET. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: GAIN ON INTEREST RATE SWAP 378,524. CHANGE IN INTEREST HELD BY THIRD PARTIES 7,294. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.